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Showing 10311040 of 58419 articles for Art. Cass. 3e Civ. 1-7-2003 n° 861

French General Tax CodeIn force
2° Special scheme

Article 748

Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788

I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 789

When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter II: Establishment of counsel and submissions

Article 761

The parties are exempted from having to constitute a lawyer in the cases provided for by law or regulation and in the following cases: 1° In matters falling within the jurisdiction of the protection l…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Paragraph 3: Supplementary provisions

Article L3142-78

In the absence of an agreement mentioned in article L. 3142-77, the duration of the leave is half a day.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Groupements agricoles d'exploitation en commun

Article 71

Open the article to read the full text in English.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Simplified system

Article 74

The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…

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

Article 73

I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…

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

Article 72

I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…

AI translation · Updated 8 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.

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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