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Showing 110 of 8432 articles for Art. CJEU – Pierre Fabre – 13 Oct. 2011 – C-439/09

French General Tax CodeIn force
2: Determination of taxable profits

Article 39 octies C

The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…

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

Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VII quater : Deferral of taxation on capital gains realised from property exchange transactions with the State, local authorities and public establishments

Article 238 octies C

I. - Capital gains generated by a company on the exchange of a property with the State, a local authority, a competent public establishment for inter-municipal cooperation or a public establishment or…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2011

A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 octies

…9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, legacies and…

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

Article 1388 octies

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 1: General provisions

Article 439

People attending the hearing must observe a dignified attitude and maintain the respect due to justice. It is forbidden for them to speak without having been invited to do so, to give signs of approva…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 3: Legal protection

Article 439

On pain of lapsing, the safeguard of justice measure may not exceed one year, renewable once under the conditions set out in the fourth paragraph of Article 442. When the safeguard of justice has been…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 3: Taking of evidence

Article 439

If the witness does not appear, and if he has not put forward a reason for excuse recognised as valid and legitimate, the court may, on the application of the public prosecutor or even of its own moti…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 3: Concurrent offences.

Article 439

1. Any act falling within the scope of the separate punitive provisions enacted by this Code must be considered in the highest criminal sense to which it is susceptible. 2. Where there is more than on…

AI translation · Updated 8 Nov 2023Open Article
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