French General Tax CodeIn force
Section X: Stamp duty levied for the benefit of the French Biodiversity Office
Article 1635 bis N
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Showing 1–10 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
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In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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