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Showing 110 of 22424 articles for Art. Cass. com. – 10 Dec. 2003 – no. 01-11.923

French Civil CodeIn force
Chapter IV: The different ways in which the term of office ends.

Article 2003

The mandate ends:By the revocation of the mandatary,By the latter's renunciation of the mandate,By the death, guardianship of adults or the insolvency of either the principal or the mandatary.The mand…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Subsection 2: Accounting obligations applicable to certain traders, whether natural or legal persons.

Article D123-208-01

I.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-1 are: 1° A significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liab…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…mitment mentioned in I is made for a period of six years. By way of derogation, this rate is set at 10.5% for acquisitions, other than those mentioned in 5° of B of I, made in 2023 and for the constru…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
XVII ter: Taxation of real estate investment funds

Article 239 nonies

I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

…e capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exc…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…

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

Article 52 nonies

Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

…ited period; 6° of real estate owned or intended to be owned, under the contracts listed in Article 1048 ter, to the State, local authorities, public establishments and bodies dependent on them and lo…

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

Article 52 decies

A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies

…oned in the first paragraph of this A-0 for storage or incineration facilities respectively, plus €110 per tonne. The same tariff applies to waste received at an authorised facility in disregard of th…

AI translation · Updated 8 Nov 2023Open Article
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