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Showing 110 of 5970 articles for Art. 13 sept. 2018

French Civil CodeIn force
Title XIV: Trusts

Article 2018

The trust contract determines, on pain of nullity: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 septies

The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2018-2

An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2018-1

Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
13° : Tax credit for expenditure on publishing musical works

Article 220 septdecies

I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 septies

I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2k: Companies located in priority development zones

Article 44 septdecies

…the General Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority devel…

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 septvicies

…eed €300,000.The rate of the tax reduction is :- 25% for homes acquired or built in 2009 and 2010;- 13% for homes acquired or built in 2011;However, when the taxpayer acquires or has built a new home…

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

Article 38 septies

I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…

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

Article 42 septies

1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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