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Showing 371380 of 69357 articles for Art. 4°-a and 4°-c

French General Tax CodeIn force
Section IV: Assessment of the tax

Article 273 septies C

Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 C ter

…eighbourhoods defined in article 5 of Law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt from property tax on built properties for a period of five years.For t…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 7b: Temporary withholding of cash

Article 67 ter C

…etention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the president of the invest…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies C

…to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1729 C ter

…s to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1740-0 C

Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: The bringing of a civil action and its effects

Article 418

Any person who, in accordance with Article 2, claims to have been injured by an offence may, if he has not already done so, bring a civil action at the hearing itself.The assistance of a lawyer is not…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: The bringing of a civil action and its effects

Article 425

…not represented at the hearing is considered to have withdrawn his civil party claim. In this case, and if the public prosecution has only been set in motion by the direct summons issued at the reques…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: The bringing of a civil action and its effects

Article 419

The declaration of civil party status is made either before the hearing at the clerk's office, or during the hearing by a declaration recorded by the clerk or by the filing of pleadings.

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 2: The bringing of a civil action and its effects

Article 421

At the hearing, the civil party's statement must, on pain of inadmissibility, be made before the prosecution's submissions on the merits or, if the court has ordered an adjournment of sentencing, befo…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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