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Showing 691700 of 61869 articles for Art. R. 512-39-1 et s.

French General Tax CodeIn force
C: Special arrangements applicable to distance sales of goods imported from third countries or territories

Article 298 sexdecies H

…ut distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or not established on the territory of the European Union, carrying out distance selling of go…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° bis: Tax credit for expenditure on audiovisual and cinematographic creation, royalties paid to collective management organisations and remuneration paid directly to authors

Article 220 sexies A

…° of II. II.-The tax credit is equal to 15% of the total amount of the following expenses incurred between 1 March 2020 and 31 December 2020 in France, in another Member State of the European Union or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

…opean Union, has his domicile or habitual residence there, may avail himself of the special scheme set out in this Article. This special scheme shall apply to all such services supplied in the Europea…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIa: Redemption premiums and capitalised interest

Article 238 septies A

…ising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acqui…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 1: Commencement and termination of guardianship

Article 390

Guardianship is established when both the father and mother are deceased or are deprived of the exercise of parental authority.It is also established in respect of a child whose parentage has not been…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Commencement and termination of guardianship

Article 391

…decide to open guardianship after hearing or calling, except in an emergency, the legal administrator. The latter may not carry out any act of disposal from the time of the application until the final…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Commencement and termination of guardianship

Article 392

If a child is recognised by either parent after guardianship has been opened, the guardianship judge may, at the request of that parent, decide to substitute legal administration for guardianship.

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Commencement and termination of guardianship

Article 393

Without prejudice to the provisions of Article 392, guardianship ends when the minor becomes emancipated or reaches majority. It is also terminated in the event of a final discharge judgment or the de…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Determining the cost price of land or property developments

Article 302 septies B

I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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