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Showing 5160 of 20900 articles for Art. Cass. soc. – 15 July 1999 – no. 97-21146

French General Tax CodeIn force
Section II: Tax base

Article 972

The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…

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

Article 971

…d in 2° of the said article 965. II.-The rights attached to a lease-to-own contract governed by law no. 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière pour la v…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Calculation of tax

Article 977

1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Exempt assets

Article 976

I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Proceedings with compulsory representation.

Article 976

The declaration shall be delivered to the court registry in as many copies as there are defendants, plus two. Delivery shall be recorded by mention of its date and the visa of the court registrar on e…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Title VII: Provisions specific to the Cour de cassation.

Article 973

The parties are required, unless otherwise provided, to constitute a lawyer at the Conseil d'Etat and the Cour de cassation. This constitution entails election of domicile.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Proceedings with compulsory representation.

Article 974

An appeal in cassation shall be lodged by declaration at the registry of the Court of Cassation.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter III: The Registry.

Article 970

The Registrar shall immediately notify the lawyers whose constitution is known to him or her of the registration number in the general register, the day and time set by the First President for the app…

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

…on facilities using mechanical wind energy installed before 1 January 2019, provided for in Article 1519 D;b) Electricity production facilities of nuclear or fossil-fired origin, provided for in artic…

AI translation · Updated 7 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

I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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