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Showing 110 of 24542 articles for Art. Cass. 3e Civ. 28-10-1975 n° 74-11.752

French Civil CodeIn force
Section 1: Conditions required for the validity of the contract.

Article 1975

The same applies to a contract under which the annuity was created on the life of a person suffering from the illness from which he died within twenty days of the date of the contract.

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Subsection 6: Publication of compassionate access authorisations

Article R5121-74-10

I.-The Director General of the Agence nationale de sécurité du médicament et des produits de santé publishes, on the Agency's website, a reference database of medicinal products which are the subject…

AI translation · Updated 2 Nov 2023Open Article
French Commercial codeIn force
Section 2: Provisions specific to partnerships limited by shares

Article L22-10-74

The provisions of article L. 226-4-1, relating to the proportion of members of the supervisory board of each sex, are applicable without threshold conditions to companies whose shares are admitted to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…

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 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
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
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 N

The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…

AI translation · Updated 8 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
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