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Showing 161170 of 59507 articles for Art. Cass. 3e civ. 7 January 1987 · Cass. 3e civ. 25 March 2009 · Cass. com. 16 October 2019 · Cass. 1re civ. 1 October 1986

French General Tax CodeIn force
I: Taxable income

Article 162

…mited partnerships, members of joint ventures and members of the non-trading companies mentioned in 1° of article 8 and in the article 8 ter (1) whose names and addresses have been provided to the adm…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1684

1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 3: Operation

Article L5842-16

I. - The articles L. 5212-15 to L. 5212-17 are applicable in French Polynesia subject to the adaptations provided for in II and III.II. - For the application of Article L. 5212-15, after the words "or…

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 7: Prevention and settlement of conflicts of jurisdiction between Member States of the European Union

Article D47-1-25

When the public prosecutor, examining magistrate or president of the court hearing the proceedings is contacted by the judicial authority of a Member State in which criminal proceedings are in progres…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax on the costs of chambers of trade and craft associations

Article 1601

…property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1657

1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1658

Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Assessment and collection of taxes

Article 1659

…te of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.When err…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1688

…under the responsibility of the lessor of the office and through his intermediary, a sum equal to 25% of the rental price. The lessor of the furnished office may be called to account, under the cond…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Taxes established and collected as direct taxes for the benefit of local authorities and various bodies

Article 1641

…cière des entreprises;e) Imposition forfaitaire sur les entreprises de réseaux prévues aux articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599…

AI translation · Updated 7 Nov 2023Open Article
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