French General Tax CodeIn force
9°: Marriages. Dissentiment of parents
Article 1129
Subject to the provisions of
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Showing 1461–1470 of 65683 articles for “Art. al. 4 and L 227-11”
Subject to the provisions of
Deeds of deposit, in the minutes of a notary, of private deeds of sale, exchange and division of real estate or real estate rights, where the sums and values of any kind set out in the deeds deposited…
Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…
The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transacti…
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
…ach tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of th…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
The child welfare service, the charity or the agent appointed by the court are, for the recovery of subsidies, subrogated to the rights of the creditor.The sums due to the child are paid to his legal…
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