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Showing 3140 of 27707 articles for Art. Cass. 3e Civ. 14-9-2017 n° 16-23.590

French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 nonies

When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Abolition of tax benefits for businesses in the event of non-compliance with value added tax reporting obligations

Article 302 nonies

The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 N

The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Chapter IV: The use of brain imaging techniques

Article 16-14

Cerebral imaging techniques may only be used for medical or scientific research purposes or as part of forensic examinations, with the exception of functional cerebral imaging. The person's express co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis N

Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies A

I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 1: Increased rates for calculating sums representing automatic aid

Article 919-14

For the period between 29 September 2021 and 28 December 2021, the calculation rates are set at :- 132.11% when the amount of revenue generated by feature films is less than or equal to €307,500;- 125…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 2: Measures to boost cinema distribution

Article 916-14

The amount of selective aid granted in application of articles 223-1 and 223-9 for the distribution of previously unreleased works other than those mentioned in articles 222-7 and 222-8 and repertory…

AI translation · Updated 7 Nov 2023Open Article
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