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Showing 7180 of 27388 articles for Art. CJEU – C-828/18 – 4 June 2020

French Civil CodeIn force
Chapter I: Agreements relating to the exercise of undivided rights in the absence of a usufructuary.

Article 1873-4

An agreement to maintain undivided ownership requires the capacity or power to dispose of the undivided property. It may, however, be entered into on behalf of a minor, by his legal representative alo…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 9: The fixed fine procedure applicable to certain offences

Article 495-18

The fixed fine must be paid within forty-five days of the offence being recorded or, if the offence notice is sent to the person concerned at a later date, within forty-five days of it being sent, unl…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 2: Direct allowances

Article 411-18

Direct allocations are granted in addition to the sums invested by the production companies when the short cinematographic works give rise to production expenses in France for at least 80% of their fi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies C

…e acquisition of this equipment or the construction of the ship or boat is concluded from 1 January 2020 until 31 December 2024; 2° A sum equal to 105% of the additional capitalised costs, excluding f…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Deduction of withholding tax and tax credits

Article 199 ter C

I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 C bis

I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…

AI translation · Updated 8 Nov 2023Open Article
French Public Health CodeIn force
Section 4: Importation of packaged natural mineral waters

Article R1322-44-18

A packaged natural mineral water is freely imported if it is included on the list, published in the Official Journal of the European Union, of natural mineral waters recognised as such by the Member S…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies C

…of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less than 400 square metres and which are not part of a commercial c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxes levied for the benefit of the Ile-de-France region

Article 1599 quater C

…set, for 2023, in application of the table below:1st CIRCONSCRIPTION 2nd REGION 3rd CIRCONSCRIPTION 4.77 € 2.76 € 1.40 €By way of derogation, for parking areas that are commercially operated, the rate…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE I A: Price and income observatories.

Article D910-1 C

…tative of each consumer protection association approved under the conditions set out in articles R. 411-1 et seq. of the Consumer Code.A vice-chairman is appointed from among the members of the observ…

AI translation · Updated 4 Nov 2023Open Article
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