French Legislation In English

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Showing 110 of 10952 articles for Art. CJEU – Unamar – 17 Oct. 2013 – C-184/12

French General Tax CodeIn force
3: Other sanctions and measures

Article 1840 C

…er of these formalities shall be personally liable to the increase provided for in 1 of the article 1728. They are, in addition, liable for the payment of duties or taxes, except for their recourse ag…

AI translation · Updated 7 Nov 2023Open Article
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

…mplete nature of this statement shall result in the application of the fine defined in I of Article 1763.

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

Article 2013

A trust contract is void if it proceeds from a liberal intention for the benefit of the beneficiary. This nullity is of public order.

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Chapter I: General provisions.

Article 1844-17

An action for liability based on the annulment of the company or of the acts and deliberations subsequent to its incorporation shall be barred after three years from the day on which the annulment dec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11: Offences committed by account holders.

Article 1740 C

…x compliance and to implement the Foreign Account Tax Compliance Act signed in Paris on 14 November 2013.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter I: General provisions.

Article 1844-12

In the event of the nullity of a company or of acts or deliberations subsequent to its incorporation, based on a defect in consent or the incapacity of a member, and where regularisation can be effect…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Tax fines

Article 1763 C

…d.The fine provided for in the previous paragraphs is exclusive of the fine provided for in Article 1763 B. The amount of the fine provided for in the previous paragraphs is reduced by a deduction equ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Infringements relating to other documents

Article 1729 C

Failure to file within the prescribed period any of the declarations mentioned in article 1406, article 1496 ter, in III of article 1518 ter and in VI of article 146 of law no. 2019-1479 of 28 Decembe…

AI translation · Updated 7 Nov 2023Open Article
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