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Showing 141150 of 30436 articles for Art. Cass. 3e civ. 23-6-2021 n° 20-17.554

French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 204

1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 201

1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…

AI translation · Updated 8 Nov 2023Open Article
French Tourism CodeIn force
Subsection 6: Financial and accounting system

Article R411-23

I.-As an exception to Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the Agency's funds may be deposited with the Caisse des dépôts et consignations, subject to…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Subsection 6: Rights of data subjects

Article R142-23

The residence permit or travel document is accompanied by a paper copy of the personal data recorded in the electronic component provided for in articles R. 414-5 and R. 431-1. With regard to the fing…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 6: Committees - Representation on outside bodies.

Article L3121-23

The departmental council appoints its members or delegates to sit on outside bodies in the cases and under the conditions laid down by the provisions governing these bodies. The fixing by the aforemen…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Section 6: Work in confined spaces

Article R4222-23

In wells, gas pipes, flues, smoke ducts, tanks, reservoirs, cisterns, pits, galleries and in places where it is not possible to ensure permanent compliance with the provisions of this chapter, work sh…

AI translation · Updated 3 Nov 2023Open Article
French Civil CodeIn force
Title XIV: Trusts

Article 2029

The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Section 1: General provisions

Article 207

Where the investigating chamber has ruled on an appeal against an order in respect of pre-trial detention, or following a referral from the public prosecutor either confirming that decision or, revers…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 209

I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Chapter I: Immovable property liens

Article 2377

Other than those provided for by special laws, preferential claims on the generality of immovable property are: 1° Legal costs, on condition that they have benefited the creditor to whom the lien is o…

AI translation · Updated 6 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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