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Showing 110 of 20916 articles for Art. Cass. com. – 29 June 2022 – no. 20-13.228

French Civil CodeIn force
Title XIV: Trusts

Article 2022

The trust contract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measur…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

…advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financin…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 novodecies

…I applies 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, a…

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

Article 266 nonies

…age facilities for non-hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for en…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

…the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

…ct to, at the company's request, of an exemption or a reduction at the same rate, up to a limit for 2022 of €154,732 and €420,505 respectively of added value per establishment and updated each year ac…

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
19° decies : Tax reduction for rental investments and affordable rented accommodation

Article 199 novovicies

…ticle 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 December 1986, which the taxpayer acquires between 1 January 2013 and 31 December 2024 and…

AI translation · Updated 8 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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