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Showing 91100 of 51196 articles for Art. Cass. 3ème civ. 16-2-2022 n° 20-15.164 FS-B

French General Tax CodeIn force
I: Taxable income

Article 163 bis D

Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis F

Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XII: Duty allocated to the compensation fund for solicitors in the courts of appeal

Article 1635 bis P

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Guarantee fund for agricultural disasters in the overseas departments

Article 1635 bis AA

It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AH

I. - The submission of any application for registration, renewal of registration or modification of registration of a medical device for individual use on the list provided for in Article L. 165-1 of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V quinquies : Duties levied for the benefit of the Caisse nationale de l'assurance maladie (National Health Insurance Fund)

Article 1635 bis AG

I. - The submission of any application for registration, renewal of registration or modification of registration of a health product on the list provided for in I of Article L. 165-11 of the Social Se…

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

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

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

Article 1638-00 bis

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Declaration of non-retail sales

Article 1649 bis A

Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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