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Showing 15711580 of 36813 articles for Art. Cass. com. 16 May 2018

French General Code of Local AuthoritiesIn force
CHAPTER I: Budgets and accounts

Article D72-101-16

…by the article 92 of Law no. 2013-1278 of 29 December 2013 on finance for 2014, the local authority may deduct from this outstanding debt the amount of the claim still to be collected from the support…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
II ter: Consolidation within a group of the payment of value added tax and similar taxes

Article 1693 ter A

…he group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calcul…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4a: Payment of business property tax and additional taxes

Article 1681 quater A

…property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer's request, by means of monthly levies made in accordance with Ar…

AI translation · Updated 7 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 3: Assessment

Article L214-24-16

…rité des marchés financiers of the identity of the external valuer it has appointed. This authority may require the appointment of another external valuer if the conditions set out in I are not met.Th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Declaration of non-retail sales

Article 1649 bis A

…ght of communication, traders and craftsmen with regard to the taxation of their profit or turnover may be required, in accordance with procedures to be laid down by decree, to declare to the administ…

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

Article 163 quinquies C

…iptions in the company that exceeds one billion euros. By way of derogation, a different percentage may be set by decree for certain categories of companies, after obtaining the opinion of the Autorit…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 quinquies B

…the following conditions: 1° In addition to the conditions set out in articles L. 214-28 and L. 214-160 of the Monetary and Financial Code, the securities taken into account directly in the 50% invest…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter IV: Judicial measures to prevent recidivism in terrorism and rehabilitation

Article D47-6-16

…ations, or to confirm the resumption of one or more of its obligations, pursuant to articles 706-25-16,706-25-18 et 706-25-20, the following provisions shall apply: 1° The rules relating to the appoin…

AI translation · Updated 5 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

…n the taxable amount of the capital gains determined under the conditions provided for, as the case may be, in articles 150 V to 150 VD or II of article 244 bis A.It is due by the transferor and payab…

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

Article 1639 A ter

…r-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609 nonies C remain applicable as long as they are not revoked or amended.Deliberations made with r…

AI translation · Updated 7 Nov 2023Open Article
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