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Showing 1120 of 21660 articles for Art. Cass. com. – 26 Sept. 2018 – no. 16-13917

French Civil CodeIn force
Title XIV: Trusts

Article 2018

The trust contract determines, on pain of nullity: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…individuelle des ressources communales et intercommunales provided for in 2.1 of Article 78 of Law no. 2009-1673 of 30 December 2009 on finance for 2010, excluding the fraction calculated in accordan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII sexies : Capital gains tax on the sale of buildings other than building land

Article 1609 nonies G

…00,000 4% PVDe200,001 to 210,000 5% PV-(210,000-PV) × 20/ 100De210,001 to 250,000 5% PVDe250,001 to 260,000 6% PV-(260,000-PV) × 25/ 100Superiorto 260,000 6% PV(PV = amount of taxable capital gain)IV.…

AI translation · Updated 7 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
Section I: General provisions

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2018-2

An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2018-1

Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

…hese products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 nonies

…shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. Thi…

AI translation · Updated 8 Nov 2023Open Article
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