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Showing 7180 of 32053 articles for Art. Cass. 1ère civ. 7-10-2015 n° 14-23.955 F-PBI

French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies A

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 quinquies F

Companies that build or have built buildings intended to meet the obligations set out in the loi n° 96-1236 du 30 décembre 1996 sur l'air et l'utilisation rationnelle de l'énergie et par les chapitres…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subsection 3: Pre-trial detention

Article 148-7

When the person under investigation, the accused or the defendant is detained, the application for release may also be made by means of a declaration to the head of the penitentiary establishment. Thi…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subsection 2: House arrest with electronic surveillance

Article 142-7

Home detention is ordered for a period that may not exceed six months. During the investigation, it may be extended for the same period in accordance with the procedures set out in the first paragraph…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Special schemes

Article 1594 F sexies

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…

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

Article 1594 F ter

Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 decies F

I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI ter : Determination of income realised by companies on the disposal of certain fixed-income securities

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
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…

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

Article 1594 F quinquies

Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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