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Showing 110 of 29475 articles for Art. Décret 2022-1691 du 28-12-2022

French Civil CodeIn force
Title XIV: Trusts

Article 2022

…ract 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 measure, the trustee…

AI translation · Updated 6 Nov 2023Open Article
French Customs CodeIn force
Chapter VII: Conditions for carrying out tax missions

Article 285 duodecies

The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Chapter VIII: Transfer of certain intangible rights, successive rights and rights in dispute

Article 1691

If, before the assignor or assignee had served the conveyance on the debtor, the latter had paid the assignor, he shall be validly discharged.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Obligations of third parties

Article 1691

Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI : Waiver of payment and rebate in the event of death as a result of an act of terrorism, participation in an external or internal security operation or in circumstances leading to a citation in the Order of the Nation

Article 1691 ter

…ual to the income tax contributions and other taxes appearing on the same article of roll remaining due on the date of death or due, in respect of the taxation of income received or realised by the de…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…his/her spouse or civil solidarity pact partner is added to half of the joint income.The income of adult children who have applied to be attached to the tax household of the spouses or partners linked…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Va: Other forms of solidarity

Article 1691 bis A

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…

AI translation · Updated 7 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
2 septies : Companies located in employment areas to be revitalised

Article 44 duodecies

…dends to their shareholders.The benefit of the exemption is reserved for taxpayers carrying on an industrial, commercial or craft activity within the meaning of Article 34 and 5° of I of the article 3…

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
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Mariela Petrova

Mariela Petrova

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