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Showing 13211330 of 66810 articles for Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636

French General Tax CodeIn force
II: Tax liability

Article 1679 septies

…ss value added contribution.The business value added contribution used for the payment of the first and second instalments is calculated on the basis of the value added mentioned in the last income ta…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Temporary admission.

Article 173 sexies

The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1c: Capital gains realised in the course of an agricultural, craft, commercial, industrial or liberal activity

Article 151 septies

…with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the activity has…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I to IIIa

Article 1635 sexies

…place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bas…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Registration, land registration and stamps

Article 1599 sexies

…levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Section 2a: International assistance with recovery

Article 349 sexies

…on receiving this information is subject to professional secrecy under the terms of articles 226-13 and 226-14 of the Criminal Code.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1586 septies

…1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €500,000, be less than €63.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2a: Special provisions for certain new companies

Article 44 sexies

I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…

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

Article 80 septies

…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter IIa: Operational reserve of the customs administration

Article 52 sexies

Reservists are compensated for periods of employment and further training.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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