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Showing 110 of 24728 articles for Art. Cass. com. – 17 Jan. 2012 – no. 10-27.701

French Civil CodeIn force
Title XIV: Trusts

Article 2012

The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

…ry 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 growth and transformation of businesses. Gross gaming re…

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

Article 266 nonies

…aptured biogas tonne 34 35 47 53 58 61 65 D.-Authorised facilities falling under both B and C tonne 17 18 30 40 51 58 65 E.-Other authorised facilities tonne 41 42 54 58 61 63 65b) Waste received at a…

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

Article 1388 nonies

…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…

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

…ficiary or beneficiaries of the tax deferral must attach to the declaration provided for in Article 170 in respect of the year during which the capital gains benefiting from deferred taxation are real…

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

…s 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 semi-public construction companies or wh…

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

…ho engage in or lend their assistance to the transaction within the meaning of the article 1 of law no. 70-9 of 2 January 1970 regulating the conditions of exercise of activities relating to certain t…

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
2: Determination of taxable profits

Article 39 novodecies

I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…

AI translation · Updated 8 Nov 2023Open Article
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