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Showing 851860 of 34284 articles for Art. Cass. 1ère civ. 9-6-2022 n° 20-21.277 F-B

French General Tax CodeIn force
Chapter 1: Income tax

Article 204 M

1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Scope of the tax

Article 208 septies

…of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre 2006 relative à la valorisation des produits agricoles, forestiers ou ali…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable profits

Article 93

1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Scope of application

Article 998

By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Scope of application

Article 995

The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Scope of application

Article 999

Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Section 4: Reporting and information requirements

Article L561-20

I. - By way of derogation from Article L. 561-18 and unless the department mentioned in Article L. 561-23 objects, the persons mentioned in 1° to 7° bis and 7° quater of Article L. 561-2, as well as t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 204 D

The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Chapter I: General provisions.

Article L5121-20

The procedures for applying this chapter are determined by decree in the Conseil d'Etat, and in particular :1° The scientific criteria justifying, where appropriate, exemption from bioavailability stu…

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Chapter IIIa: Research, clinical investigations and performance studies covered by national defence secrets

Article L1123-20

The procedures for applying this chapter are defined, unless otherwise provided, by decree in the Conseil d'Etat, in particular :1° The conditions for approval, funding, operation and appointment of t…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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