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Showing 110 of 21130 articles for Art. n° 86-10357 · Cass. 1re civ. 17 January 2006

French Civil CodeIn force
Chapter IV: The different ways in which the term of office ends.

Article 2006

The appointment of a new agent for the same matter shall be equivalent to the revocation of the first agent, with effect from the day on which it was notified to the latter.

AI translation · Updated 6 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
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

…nd or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof, in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

…roperties must declare to the tax department of the place where the property is located, before 1st January of the first year for which the allowance is applicable and using a model drawn up by the ad…

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

Article 266 nonies

…aptured biogas tonne 34 35 47 53 58 61 65 D.-Authorised facilities falling under both B and C tonne 17 18 30 40 51 58 65 E.-Other authorised facilities tonne 41 42 54 58 61 63 65b) Waste received at a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

I. - A. - 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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

…its of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after ded…

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

Article 39 novodecies

…xed immediately.II.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

…gered by players and the sums paid or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as the sums wagered from the date of the event or events on which the game…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…he rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles…

AI translation · Updated 8 Nov 2023Open Article
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