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Showing 45214530 of 29120 articles for Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B

French Customs CodeIn force
Chapter VII: Interest for late payment

Article 440 bis

I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Miscellaneous provisions

Article 1656 bis

I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…

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

Article 1135 bis

I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 B

…and their groupings with their own tax system taken pursuant to article 81 of the 1990 finance law (n° 89-935 of 29 December 1989) are applicable under the conditions set out in the first paragraph. I…

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

Article 172 bis

A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 B

I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 2: Investigation, authorisation, refusal, renewal

Article R5121-74-1

I.- When examining any request for authorisation for compassionate access, the Director General of the Agence nationale de sécurité du médicament et des produits de santé has the prerogatives set out…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 bis

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Common provisions.

Article D214-32-7-13

For a period of twenty-four months following the acquisition of control of the company by the AIF and for as long as the AIF holds control during this period, the AIF or its management company : 1° Is…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section I: Direct taxes and similar levies

Article 1691 bis

I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…

AI translation · Updated 7 Nov 2023Open Article
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