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Showing 110 of 22872 articles for Art. Cass. com. – 11 Jan. 2023 – no. 21-18.683

French Civil CodeIn force
Title XIV: Trusts

Article 2023

In its dealings with third parties, the trustee is deemed to have the widest powers over the trust assets, unless it is shown that the third parties were aware of the limitation of its powers.

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

…lies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, and no…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…verted into housing.5° To housing that the taxpayer acquires between 1 January 2019 and 31 December 2023 and which is or has been the subject of improvement work defined by decree, as well as to premi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

…al Code finds that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it…

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

Article 266 nonies

…ioned 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 t…

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

Article 234 nonies

…o a farm, as well as premises whose owners have redeemed the levy on rents, provided for by article 11 of the amending finance law for 1964 (no. 64-1278 of 23 December 1964); 8° buildings belonging to…

AI translation · Updated 8 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
Ia: Business value added tax

Article 1586 nonies

I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2c: Marine fishing companies

Article 44 nonies

The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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