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Showing 110 of 27215 articles for Art. Décret 2015-981 du 31 juillet 2015

French Civil CodeIn force
Title XIV: Trusts

Article 2015

…services listed in Article L. 518-1 of the same code, the investment firms mentioned in Article L. 531-4 of the same code, portfolio management companies as well as insurance companies governed by art…

AI translation · Updated 6 Nov 2023Open Article
French Civil CodeIn force
Section 2 : Special rules on the form of certain wills.

Article 981

The wills of servicemen, State sailors and persons employed in the aftermath of armies may be received in the cases and conditions provided for in Article 93 either by a senior officer in the presence…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Control and litigation

Article 981

Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Proceedings with compulsory representation.

Article 981

The adviser in charge of the report may ask the claimant's lawyer to provide him, within a time limit that he shall set, with any document that may be useful in the investigation of the case.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 duodecies

…authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the regulations app…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
19° sexies : Tax reduction for expenses relating to the conservation or restoration of movable objects classified as historical monuments

Article 199 duovicies

…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
h: Cash subscriptions to the capital of approved small-scale fishing finance companies

Article 163 duovicies

…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Determination of taxable profits

Article 39 duodecies

…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 septies : Companies located in employment areas to be revitalised

Article 44 duodecies

I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of taxable income

Article 80 duodecies

…e as well as those paid under the measures provided for in 7° of the same Article L. 1237-19-1;2° Redundancy or voluntary redundancy payments paid as part of an employment protection plan within the m…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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