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Showing 3140 of 27264 articles for Art. Cass. 3e Civ. 22-7-1992 n° 1258

French General Tax CodeIn force
D: Tax base

Article 1388 nonies

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 4: Common provisions

Article 712-22

When deciding whether to grant one of the measures provided for in Articles 712-6 and 712-7, the sentence enforcement courts may in the same judgment, at the request of the convicted person, relieve h…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 1: Transmission of the request by the public prosecutor.

Article 728-22

As long as the enforcement of the sentence has not begun, the representative of the public prosecutor's office may, at any time, decide to withdraw the certificate, subject to article 728-22-1. He sha…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 3: Allocation of sums held in the automatic foreign promotion account

Article 721-22

The sums entered in the automatic promotion abroad account may be invested to cover the following expenses, relating to cinematographic works mentioned in 1° to 5° of article 721-6, provided that they…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 3: Provisions relating to the enforcement of confiscation orders issued by the courts of another Member State of the European Union

Article 713-22

Enforcement of a confiscation order may be refused in any of the following cases: 1° If the confiscation order is based on criminal proceedings relating to offences committed in whole or in part withi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Id: Certifiers abroad

Article 1649 quater N

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Uni…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…ninth paragraph of III, the last paragraph of IV and the tenth paragraph of V of article 11 of law n° 2014-58 du 27 January 2014 de modernisation de l'action publique territoriale et d'affirmation de…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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