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Showing 5160 of 25701 articles for Art. Cass. com. – 8 Sept. 2021 – no. 19-23187

French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 septies

…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 F…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 septies

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Operator obligations

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6 : Tax paid by electronic payment

Article 1681 septies

1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…

AI translation · Updated 7 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

…garantie 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…

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

Article 1636 B nonies

…een the rates of each member commune and the average rate are reduced by one fifth each year from 1980.The deliberative councils may also decide to institute, by unanimous decision of the municipal co…

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
VIa: Redemption premiums and capitalised interest

Article 238 septies C

A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies D

The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 2: Compensation for damage by the court and enforcement of the judgment

Article 849-19

In all acts relating to the court's reparation of damages and the forced execution of the judgment, the plaintiff in the action shall specify, in addition to the particulars provided by law, on pain o…

AI translation · Updated 7 Nov 2023Open Article
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