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Showing 110 of 28624 articles for Art. Cass. 1e civ. 30-6-2004 n° 1138

French General Tax CodeIn force
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter IV: The different ways in which the term of office ends.

Article 2004

The principal may revoke his power of attorney whenever he sees fit and compel, where appropriate, the agent to surrender to him either the private writing containing it, or the original of the power…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Defects in consent

Article 1138

Larceny is also constituted if it emanates from the contracting party's representative, business manager, servant or surety. It is also constituted when it emanates from a third party in collusion.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section III: Other proceedings falling within the jurisdiction of the family affairs judge

Article 1138

Within fifteen days of the application, the clerk's office summons the defendant to the hearing by registered letter with acknowledgement of receipt. However, where the application states that the def…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1: Electronic complaints

Article A 1er

I.-Victims may file complaints electronically pursuant to articles 15-3-1 and D. 8-2-1 via the "Harmonised processing of investigations and alerts for e-scams" (THESEE) implemented by the General Dire…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

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

Article 39 novodecies

I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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