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Showing 8190 of 22671 articles for Art. Cass. 3e Civ. 28-11-2012 n° 11-14.671

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
1°: Purchases for resale

Article 1115

Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115

1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2: Removal credit.

Article 114

1. Receivers of Customs may allow goods to be removed as and when they are checked and before the obligations laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tend…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Educational assistance

Article 1184

The provisional measures provided for in the first paragraph of article 375-5 of the Civil Code, as well as the information measures provided for in article 1183 of this code, may only be taken, excep…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Educational assistance

Article 1187

As soon as notice is given that the proceedings have been initiated, the file may be consulted at the court registry, up until the day before the hearing or hearing, by the minor's lawyer and that of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…

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

Article 80 nonies

Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 novodecies

Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…

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

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Mariela Petrova

Mariela Petrova

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