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Showing 581590 of 60102 articles for Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B

French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299 bis

I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…

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

Article 67 bis

I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: General information.

Article 2 bis

Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Tax on the profits of companies and other legal entities

Article 221 bis

In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 H-0 bis

The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter I ter: Approved management centres, management and accounting associations, approved associations of the liberal professions and approved joint management bodies

Article 1649 quater K bis

The composition of the boards of directors of approved management centres, associations and joint management bodies is set by decree in the Conseil d'Etat.

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

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Paragraph 4: Display and distribution of decisions

Article 433 bis

For the offence provided for in Article 459(1a), the court shall order that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Co…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 6: Financial provisions

Article L5211-21-1

The public establishments of inter-municipal cooperation with their own tax status which exercise the competence of tourism or the public establishments mentioned in articles L. 5211-21 et L. 5722-6 c…

AI translation · Updated 7 Nov 2023Open Article
French Sports CodeIn force
Subsection 1: Administrative penalties

Article L232-21-1

When the Agency has evidence to suggest a breach of the provisions of Articles L. 232-9, L. 232-9-1, L. 232-9-2, L. 232-9-3, L. 232-10, L. 232-10-3, L. 232-10-4, L. 232-15-1 or L. 232-17, the Secretar…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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