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Showing 3140 of 49737 articles for Art. Cass. 3e Civ. 26-2-1999 n° 97-18.409

French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Exempt assets

Article 976

…e 793, shares in agricultural landholding groups and agricultural landholding groups subject to law n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole et à l'article 11 de la loi…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Proceedings with compulsory representation.

Article 975

The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 973

I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 1 : General rules on the form of wills.

Article 976

When the testator wishes to make a mystical will, the paper containing the provisions or the paper to be used as an envelope, if there is one, shall be closed, sealed and sealed. The testator shall pr…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 1 : General rules on the form of wills.

Article 979

In the event that the testator is unable to speak, but is able to write, he may make a mystical will, on the express condition that the will shall be signed by him and written by him or by another, th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Deductible liabilities

Article 974

I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Calculation of tax

Article 977

1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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