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Showing 110 of 7192 articles for Art. Décret n° 2015-587

French Civil CodeIn force
Title XIV: Trusts

Article 2015

Only the credit institutions mentioned in I of Article L. 511-1 of the Monetary and Financial Code, the institutions and services listed in Article L. 518-1 of the same code, the investment firms ment…

AI translation · Updated 6 Nov 2023Open Article
French Code of civil procedureIn force
Chapter I: Third-party proceedings.

Article 587

A third-party objection lodged as a principal claim shall be brought before the court from which the contested judgment emanates.The decision may be handed down by the same magistrates.Where the third…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 1: Rights of the usufructuary

Article 587

If the usufruct includes things that cannot be used without being consumed, such as money, grain, liquor, the usufructuary has the right to use them, but on condition that, at the end of the usufruct,…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter II: Forms of appeal

Article 587

When the case file is thus in order, the court clerk hands it over to the magistrate of the public prosecutor's office, who immediately sends it to the public prosecutor at the Court of Cassation; the…

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

Article 1649 nonies

I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…

AI translation · Updated 7 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
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Tax credit for the purchase of a company's capital

Article 220 nonies

I. - Companies formed exclusively for 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 t…

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

…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Va: Annual contribution on rental income

Article 234 nonies

I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…

AI translation · Updated 8 Nov 2023Open Article
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