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Showing 481490 of 34284 articles for Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B

French General Tax CodeIn force
Chapter II: Indirect taxes

Article 1613 bis

I. - Beverages consisting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 38 bis

I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 209

I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Turnover taxes and similar taxes

Article 1693 bis

I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 3: Payment service providers, bureaux de change and electronic money issuers

Article L775-20

I.-Subject to the provisions of II, the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand colum…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 6: Radiation protection advisor

Article R1333-20

I.-To be appointed as a radiation protection advisor, the following is required:1° For the person competent in radiation protection, a training certificate issued by a training organisation mentioned…

AI translation · Updated 5 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V: Endowments, grants and miscellaneous funds

Article D2335-20

At the request of the minister responsible for local and regional authorities, the representative of the State in the department assesses the total amount of subsidies likely to be granted, together w…

AI translation · Updated 5 Nov 2023Open Article
French Customs CodeIn force
Section 4: Open livestock account.

Article 209

Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 202

1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 8 bis

The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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