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Showing 711720 of 18298 articles for Art. Cass. com. – 28 Oct. 1986

French General Tax CodeIn force
III: Trusts

Article 238 quater D

Where the transfer into a fiduciary estate of property or rights benefits from the provisions of article 238 quater B, the tax deferrals relating to the transferred property or rights provided for in…

AI translation · Updated 8 Nov 2023Open Article
French Intellectual Property CodeIn force
Subsection 4: Regulatory and monitoring role in the field of technical protection measures and the identification of protected works and objects

Article R331-23

…munication audiovisuelle et numérique provided for in Article 18 of Law No. 86-1067 of 30 September 1986 on freedom of communication, gives an account of the guidelines it has set, pursuant to the las…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 septies

…t in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Overseas departments

Article 296

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Exemptions

Article 749 B

Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 4: Companies or organisations exploiting a medicinal product or a product mentioned in Article R. 5121-150

Article R5121-171

If the coordination group agrees, at the end of the single assessment procedure for periodic safety update reports provided for in Article 107g(1) of Directive 2001/83/EC of the European Parliament an…

AI translation · Updated 2 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 F

…able in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1770 decies

Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Subsection 7: Performance of duties.

Article R6152-619

…costly and prolonged treatment and care and which is on the list drawn up in application ofarticle 28 of decree no. 86-442 of 14 March 1986 relating to the appointment of approved doctors, the organi…

AI translation · Updated 31 Oct 2023Open Article
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