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Showing 5160 of 35981 articles for Art. Cass. 3e civ. 18-4-1985 n° 84-10.083

French Code of civil procedureIn force
Chapter I: Fixed-date procedure

Article 843

The court is seised by delivering a copy of the summons to the court registry. This delivery must be made before the date set for the hearing or the summons will lapse. Lapse is established ex officio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter N

The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Payroll tax

Article 231 bis N

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Trusts

Article 238 quater N

When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B nonies

In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…

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

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

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 Customs CodeIn force
Section 1: Mandatory nature of the retail declaration.

Article 84

1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense fro…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Sub-section 3: Judicial partition.

Article 841

The court of the place where the succession was opened has exclusive jurisdiction to hear actions for partition and disputes that arise either when the indivision is maintained or during the partition…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 2: Reporting of gifts.

Article 844

Gifts made outside the inheritance can only be retained, nor legacies claimed by the heir coming to share, up to the available portion: the excess is subject to reduction.

AI translation · Updated 7 Nov 2023Open Article
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