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Showing 1120 of 47383 articles for Art. Cass. com. 19 June 2012 n° 11-13.176 · Cass. 1re civ. 3 December 1996 · Cass. com. 18 February 1997 · Cass. com. 19 March 2013 n° 11-26.566 · Cass. 3e civ. 28 February 2012 n° 11-10.705

French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

…mall-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction o…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…s, his rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratui…

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

Article 52 nonies

Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 N

The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

…ho has wild game processed by a workshop that has received the approval provided for in Article L. 233-2 of the French Rural and Maritime Fishing Code. In the case of contract treatment, the fee is pa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Payment of tax

Article 223 N

…ompany is no longer a member of the group are paid on behalf of that company by the parent company. 3. (Not applicable).

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

Article 59 novodecies

…their respective missions relating to border crossings, within the meaning of Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules gover…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…lusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financ…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…tion, the départements may, by a decision taken under the conditions provided for in I of article 1639 A bis or article 1464 C exempt their added value from business value added tax for the portion ta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

…tment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section 2 of section 2 and in sub-paragraph 2 of paragraph 1 of sub-section 3 of section 2…

AI translation · Updated 8 Nov 2023Open Article
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