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Showing 131140 of 30141 articles for Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B

French General Tax CodeIn force
2: Liquidation

Article 790 F

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Miscellaneous obligations

Article 881 F

The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive ce…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1384 F

I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Litigation

Article 1965 FA

Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Indirect taxes

Article 1825 F

No informer may claim any discount or remuneration whatsoever unless it is proven in writing that the information he or she provided was provided prior to the report. The penalties of Article 226-10 o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1599 quater A bis

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 H-0 bis

The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 12: On-street vehicle parking charges

Article R2333-120-15

The information that must be included in the annual report drawn up by the person responsible for ruling on compulsory prior administrative appeals is set out in the table in Annex II to this code.Thi…

AI translation · Updated 5 Nov 2023Open Article
French Code of civil procedureIn force
Title V ter : Procedure for preliminary rulings by the administrative courts

Article 126-15

The court shall give its decision promptly. The judgment is rendered in the first and last instance. The time limit for appealing to the Supreme Court is fifteen days from notification of the judgment…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Paragraph 3: Use of fixed-term usage contracts

Article 122-15

The Centre national du cinéma et de l'image animée notes the non-compliance by beneficiaries of financial aid with their obligations relating to the conditions for the use of customary fixed-term cont…

AI translation · Updated 8 Nov 2023Open Article
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