French Legislation In English

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Showing 7180 of 26239 articles for Art. Cass. 2e civ. 12-11-2020 n° 19-20.478 FS-PBRI

French General Tax CodeIn force
19° quinquies : Tax reduction granted for the capital financing of cinematographic or audiovisual works

Article 199 unvicies

1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
8: Provisions specific to registration duty, land registration tax, the property security contribution, stamp duty and the special tax on insurance policies

Article 1963

The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° septies: Tax reduction for property restoration in protected areas, run-down old districts and protected zones

Article 199 tervicies

I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° sexies : Tax reduction for expenses relating to the conservation or restoration of movable objects classified as historical monuments

Article 199 duovicies

I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12°c: Trust

Article 1133 quater

Subject to the provisions of Article 1020, deeds recording the formation, amendment or termination of a trust contract or recording the transfer of additional property or rights to the trustee are sub…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° : Tax reduction granted in respect of compensatory benefits paid in capital or by attribution of an asset or a right

Article 199 octodecies

I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
11°: Land publicity. Reform. Transitional provisions

Article 1132

During a period the expiry of which will be set by decree in the Conseil d'Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily requ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12°: Reunification of usufruct with bare ownership

Article 1133

Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies B

…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies E

The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…

AI translation · Updated 8 Nov 2023Open Article
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Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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Mariela Petrova

Mariela Petrova

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