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Showing 321330 of 57408 articles for Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

AI translation · Updated 7 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
Section I: Direct taxes and similar levies

Article 1691 bis A

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Payment of tax

Article 1724 quater B

A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Common provisions

Article 1753 bis A

Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Land registration and publicity

Article 1840 G bis

A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title II: Provisions specific to the Department of Mayotte

Article 897-1-B

If the appellant in cassation resides outside the island where the court which handed down the contested decision has its seat, the statement of appeal provided for in Article 576 may also be made by…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: General provisions.

Article 263

If the divorced spouses wish to enter into another union with each other, a new marriage celebration is required.

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: General provisions.

Article 264

Following a divorce, each of the spouses loses the use of his or her spouse's name. One of the spouses may nevertheless retain the use of the other's name, either with the other's agreement or with th…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: General provisions.

Article 265

Divorce has no effect on matrimonial benefits that take effect during the marriage and on gifts of present property whatever their form.Divorce automatically revokes matrimonial benefits that take eff…

AI translation · Updated 8 Nov 2023Open Article
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