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Showing 2130 of 26704 articles for Art. Cass. com. – 8 Oct. 2013 – no. 12-24.064

French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…etary and Financial Code.II. - 1. The taxable income and profits referred to in I of article L. 214-81 of the Monetary and Financial Code are determined by the management company of the real estate in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

…vance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financing…

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 General Tax CodeIn force
D: Tax base

Article 1388 nonies

…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…

AI translation · Updated 7 Nov 2023Open Article
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

…ry 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 growth and transformation of businesses. Gross gaming re…

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
G: Special rates

Article 281 octies

…preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Security C…

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

Article 52 octies

…in the customs administration's operational reserve, under the conditions defined inarticle L. 161-8 of the social security code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies

I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…

AI translation · Updated 8 Nov 2023Open Article
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