French General Tax CodeIn force
I: Taxable profits and income
Article 237 bis A
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Showing 3371–3380 of 56769 articles for “Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000”
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I. - Profits or losses and capital gains or losses resulting from the transfer, carried out pursuant to a trust transaction defined in article 2011 of the Civil Code, into a trust estate of assets and…
All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
Without prejudice to the benefit of the loi du 10 juillet 1991 relative à l'aide juridique, certificats, significations, contrats et autres actes, faits en vertu des L. 221-1 to L. 221-4, L. 223-1 to…
A preference pact is a contract by which a party undertakes to offer its beneficiary priority to deal with it in the event that it decides to enter into a contract. When a contract is entered into wit…
I.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursua…
In the case provided for in Article R. 591-10, for the application of the provisions of Chapter I of Title III of this book: 1° In article R. 531-2, the words: "twenty-one days" are replaced by the wo…
In accordance with the decree provided for in article R. 6312-21, an agreement is concluded between the health establishment where the emergency medical aid service is based, the most representative d…
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