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Showing 131140 of 23842 articles for Art. Cass. 3e civ. 15-12-2010 n° 09-15.211

French General Tax CodeIn force
I: Taxable income

Article 158

1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Tax on hydrocarbon exploration

Article 1590

I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Additional tax on certain registration duties

Article 1584

1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 1: Direct selling of banking services

Article L754-15

I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II and III, in the wording indicat…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
II: Contribution on mineral waters

Article 1582

I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 4: Exit

Article R552-15

For the application of the first paragraph of article L. 552-15, if a person remains in the accommodation after the date mentioned in article R. 552-12 or, where applicable, after the expiry of the pe…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 8: Banking and payment services intermediaries

Article L773-15

I.- Subject to the adaptation provisions provided for in II and III, the articles mentioned in the first column of the table below shall apply in New Caledonia, in the wording indicated in the second…

AI translation · Updated 6 Nov 2023Open Article
French Monetary and Financial CodeIn force
Subsection 8: Banking and payment services intermediaries

Article L774-15

I.-Subject to the adaptation provisions provided for in II and III, the articles mentioned in the first column of the table below shall apply in French Polynesia, in the wording indicated in the secon…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Permanent exemptions

Article 15

I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Non-deduction of income tax

Article 153

For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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