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Showing 171180 of 29120 articles for Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B

French General Tax CodeIn force
III: Trusts

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

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

Article 39 quinquies F

Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Sub-paragraph 1: Application for authorisation

Article R212-7-7

If the applicant has not received the letter provided for in article R. 212-7-5 or article R. 212-7-6 within fifteen days of receipt of the application by the secretariat of the Commission département…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 B bis

I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 4: Provisions relating to transit on French territory.

Article 728-76

This section applies in the event of an accidental landing on national territory during the transfer.

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

Article 199 undecies F

The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3°: Funeral expenses

Article 775

Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Specific legacies

Article 767

Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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