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Showing 2130 of 50178 articles for Art. Cass. com. – 2 Dec. 2020 – no. 18-20.231

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 General Tax CodeIn force
1e: Taxpayers carrying on their professional activity within the framework of a partnership

Article 151 nonies

…is rights or shares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous…

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
D: Tax base

Article 1388 nonies

…vely for 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 Fra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

…rs of the Minister responsible for the budget, issued after consulting a body designated by decree (2), may define, taking into account the size, nature or location of the activities in question, the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…fit of the local authorities concerned by the abatement of business property tax, up to a limit of €2 million of value added.V. - For the determination of the business value added tax, the added value…

AI translation · Updated 7 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 General Tax CodeIn force
12. Development tax.

Article 1679 nonies

…velopment tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A second instalment equal to 35% of the amount of the development tax; By way of derogation from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 decies

Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Rules applicable to tax representatives

Article 302 decies

…e accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of representatives responsible for carrying out in the name and on behalf…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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