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Showing 110 of 24518 articles for Art. CA Reims – 4 Oct. 2010

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

Article 2010

In the event of the death of the agent, his heirs must give notice to the principal, and provide, in the meantime, for what the circumstances require in the interest of the principal.

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
II: Optional taxable transactions

Article 260 CA

…year following that in which it was exercised. It is renewed by tacit agreement, for periods of two calendar years, unless notice of termination is given before the expiry of each period.

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

Article 42 octies

Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2b: Companies located in urban tax-free zones - entrepreneurial areas

Article 44 octies A

…ivities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from incom…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4° Tax credit for expenditure on the production of phonographic works

Article 220 octies

…f expenditure on the production, development and digitisation of a phonographic or videographic musical recording (music video or multi-purpose digital music disc) referred to in III, provided that th…

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

Article 54 octies

…n showing in particular certain elements of the contract and their projected income during the application of the contract. A decree will specify the content and conditions for filing this declaration…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 octodecies

For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 octies

…receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid…

AI translation · Updated 7 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

I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII: Capital gains realised by companies on the construction and sale of buildings used mainly for residential purposes

Article 238 octies

I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…

AI translation · Updated 8 Nov 2023Open Article
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