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Showing 110 of 25255 articles for Art. Cass. com. – 15 March 2017 – no. 14-17873

French Civil CodeIn force
Title XIV: Trusts

Article 2017

Unless otherwise stipulated in the trust agreement, the settlor may at any time appoint a third party to ensure that his interests are safeguarded in the performance of the agreement and who may have…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…nce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…the company's request, of an exemption or a reduction at the same rate, up to a limit for 2022 of €154,732 and €420,505 respectively of added value per establishment and updated each year according t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

…s that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…energy recovery facilities with an energy yield equal to or greater than 0.65 tonne 9 9 14 14 14 14 15 D.-Installations covered by both A and B tonne 9 9 14 14 17 20 25 E.-Installations covered by bot…

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

Article 59 novodecies

…within the meaning of Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules governing the movement of persons across borders (Schengen B…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…e label issued by the "Heritage Foundation", mentioned in the first paragraph of 3° of I of Article 156, and to housing financed by means of a loan mentioned in Article D. 331-1 of the Construction an…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 nonies

Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…s have redeemed the levy on rents, provided for by article 11 of the amending finance law for 1964 (no. 64-1278 of 23 December 1964); 8° buildings belonging to semi-public construction companies or wh…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…al in respect of the assets mentioned in b of 1° of II of the same article L. 214-81;c) In articles 150 UC to 150 VH and article 244 bis A, for capital gains from the sale for valuable consideration o…

AI translation · Updated 8 Nov 2023Open Article
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