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Showing 981990 of 2313 articles for Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835

French General Tax CodeIn force
1°: Repair, reconstruction and rebuilding of property and businesses damaged as a result of hostilities

Article 1056

I. - 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Definition of taxable profits

Article 92

1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…

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

Article 92 B

The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A ter: Individual identification number

Article 286 ter

The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 636

Wills received by notaries must be registered within three months of the date of the testator's death.Division wills deposited with or received by notaries must be registered no later than the registr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 635

Must be registered within one month of their date:1. Subject to the provisions of articles 637 and 647:1° Deeds of notaries with the exception of those referred to in article 636;2° (Repealed);3° Deed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637

Decrees may exempt certain categories of deeds from the registration formality (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11°: Land publicity. Reform. Transitional provisions

Article 1132

During a period the expiry of which will be set by decree in the Conseil d'Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily requ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ic: Determination of the share of profits corresponding to rights held in a partnership, a co-ownership of a racehorse or stallion, an economic interest grouping, a public interest grouping or a European economic interest grouping

Article 238 bis K

I. - Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation…

AI translation · Updated 8 Nov 2023Open Article
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