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Showing 101110 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French General Tax CodeIn force
Section IX: Miscellaneous provisions

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1458 bis

I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1731 A bis

The late payment interest provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 B

Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…

AI translation · Updated 8 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
Section III: Council tax

Article 1411 bis

…article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1609 B

…itations à loyer modéré, les sociétés immobilières d'économie mixte créées en application de la loi n° 46-860 du 30 avril 1946 tendant à l'établissement, au financement et à l'exécution de plans d'équ…

AI translation · Updated 7 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 General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 154 bis

I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…

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

Article 1668 B

The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate in…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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