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Showing 110 of 25752 articles for Art. Cass. 3e Civ. 14-11-2019 n° 18-21.297

French Civil CodeIn force
Title XIV: Trusts

Article 2019

On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter I: Agreements relating to the exercise of undivided rights in the absence of a usufructuary.

Article 1873-14

The option to acquire or allocate lapses if its beneficiary has not exercised it by notifying the surviving undivided co-owners and the heirs of the predeceased within one month of the day on which he…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter I: General provisions.

Article 1844-14

Actions for nullity of the company or of acts and deliberations subsequent to its incorporation shall be barred after three years from the day on which the nullity is incurred.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 nonies

Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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