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Showing 541550 of 30141 articles for Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B

French Code of civil procedureIn force
Subsection I: General provisions.

Article 211

Persons who are heard as witnesses take an oath to tell the truth. The judge reminds them that they incur fines and imprisonment in the event of false testimony. Persons who are heard without taking a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 239 bis AB

…covered by Article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifying the legal framework for asset management, professional priv…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 bis: Withholding of income tax at source

Article 119 bis A

1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER I: Legal system for acts taken by municipal authorities

Article R2131-2-B

The specifications mentioned in article R. 2131-2-A defines the overall architecture of the chain for the remote transmission of acts subject to legality control as well as the characteristics require…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638-00 bis

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 septies B

I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…

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

Article 200 quater B

Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
B: Procedure before the National Commission for Compensation for Detentions

Article R40-21

If the application is dismissed, the appellant shall be ordered to pay the costs, unless the commission relieves him of them in whole or in part. The commission's decision shall entail compulsory exec…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Registration, land registration and stamps

Article 1635 bis AE

I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2nd Subsection: Overall income

Article 163 bis D

Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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