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Showing 111120 of 50455 articles for Art. Cass. com. 10 February 1987 n° 85-13.262 · Cass. com. 12 June 2007 n° 06-14.872 · Cass. com. 16 May 1995 · Cass. com. 27 May 2015 n° 14-14.744 · Cass. com. 12 December 1995 · Cass. com. 21 May 1996 · BOI-ENR-DMTOM-10-10-10 et -10-20-10

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

Article 239 nonies

…agraph 2 of paragraph 1 of sub-section 3 of section 2 of Chapter IV of Title I of Book II of the Monetary and Financial Code.II. - 1. The taxable income and profits referred to in I of article L. 214-…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 1: Budgets and accounts

Article L5217-10-10

The Chairman of the Metropolitan Council presents the administrative account to the Metropolitan Council each year, which debates it under the chairmanship of one of its members.The Chairman of the Me…

AI translation · Updated 6 Nov 2023Open Article
French Labour CodeIn force
Section 4a: Trade union audience measurement for companies with fewer than eleven employees

Article L2122-10-10

…e of the duties of assessor, delegate and representative of the candidate trade union organisations may not be the cause of a sanction or a breach of the employment contract by the employer.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 nonies

Dividends on labour 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 sala…

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

Article 59 nonies

…ly, with all information and documents held or collected in the course of their duties relating to petroleum products.

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 2b: Debt collection disputes

Article 349 nonies

…wo months of notification of the debt recovery action or the decision to allocate or transfer an asset. The accounting officer will make a decision within two months of receipt of the objection. On re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 N

…icle 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.

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

Article 298 nonies

…Community acquisitions of these 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
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Repair, reconstruction and rebuilding of property and businesses damaged as a result of hostilities

Article 1056

…d for by law;b) By associations syndicales and cooperatives for reconstruction acting under article 16 of law no. 50-531 of 2 June 1950 and by associations syndicales de remembrement, from some of the…

AI translation · Updated 7 Nov 2023Open Article
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