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Showing 110 of 23655 articles for Art. Galec v. France – ECtHR – 17 Jan. 2012 – no. 51255/08

French Civil CodeIn force
Title XIV: Trusts

Article 2012

The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

…ry games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming re…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…ode for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regulations having equivalent effect to these authorisations. Receipts at unauthorised facil…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

…s that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of comple…

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

I. - Companies formed exclusively 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 t…

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

Article 80 nonies

…ocated 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 salaries and wages. This provision…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VJ

…following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une colle…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIIc: Tax on precious metals, jewellery, works of art, collectors' items and antiques

Article 150 VK

…ter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absence of an intermediary, by the purchaser when…

AI translation · Updated 8 Nov 2023Open Article
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