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Showing 3140 of 31344 articles for Art. Cass. 3e civ. 23-5-1995 n° 93-11.103

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 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
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
B: Determination of taxable profits

Article 93

1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

…cle L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014-1655 du 29 décembre 2014de finances rectificative pour 2014, are no longer applicable in thi…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Proceedings without mandatory representation.

Article 933

The statement shall include the particulars prescribed by 2° and 3° of Article 54 and by the third paragraph of Article 57. It shall designate the judgment appealed against, specify the heads of the j…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter V: Civil status documents concerning soldiers and sailors in certain special cases.

Article 93

Civil status records concerning servicemen and seamen of the State are established as stated in the preceding chapters. However, in the event of war, military operations conducted outside national ter…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title IV: Special provisions applicable to the local authorities of Saint-Barthélemy and Saint-Martin

Article 937

Persons remanded in custody until their appearance before the court may be held in a premises other than a prison until the third working day following the order prescribing detention at the latest. F…

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subsection 1: Transport, searches and seizures

Article 93

If the needs of the investigation so require, the examining magistrate may, after giving notice to the public prosecutor of his court, travel with his clerk throughout the national territory, in order…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: The form of gifts inter vivos.

Article 938

The donation duly accepted shall be perfected by the consent of the parties alone; and the ownership of the objects donated shall be transferred to the donee, without the need for any other tradition.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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