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Showing 111120 of 34161 articles for Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B

French Civil CodeIn force
Section 3: Common provisions

Article 20-5

The provisions contained in articles 19-3 and 19-4 are not applicable to children born in France to diplomatic agents or career consuls of foreign nationality. However, these children have the option…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Section 7: Special customs investigation procedures

Article 67 bis-5

If the needs of the customs investigation relating to the investigation and detection of customs offences as provided for in the last paragraph ofArticle 414, the third paragraph ofArticle 414-2 andAr…

AI translation · Updated 8 Nov 2023Open Article
French Sports CodeIn force
Paragraph 2: Specialisation in "sports development

Article A212-52 bis

The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax system

Article 575 E bis

I.- (Repealed).II.-For the various tobacco products, the retail selling price applied in Corsica is at least equal to a percentage of the continental selling prices for the same products, set in accor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 quater F

Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater F

I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 septies F

In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…

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

Article 72 B bis

Open the article to read the full text in English.

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

Article 39 quinquies FA

The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…

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

Article 39 quinquies FC

I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…

AI translation · Updated 8 Nov 2023Open Article
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