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Showing 110 of 30902 articles for Art. Loi Climat 2021-1104 du 22-8-2021

French Civil CodeIn force
Title XIV: Trusts

Article 2021

When the trustee acts on behalf of the trust, he or she must expressly mention this. Similarly, when the trust assets include property or rights whose transfer is subject to publicity, the transfer mu…

AI translation · Updated 6 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
French Civil CodeIn force
Chapter I: Introductory provisions

Article 1104

Contracts must be negotiated, formed and performed in good faith. This provision is of public order.

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Subsection II: Judicial divorce by mutual consent

Article 1104

The creditors of either spouse may have the homologated agreement declared unenforceable against them by lodging third-party proceedings against the homologation decision within one year of completion…

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

Article 217 duodecies

…n these local 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 r…

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
VIII : Taxation of capital gains on the disposal of building land

Article 238 duodecies

The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.

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
VIIa: Profits on forward financial instruments

Article 150 duodecies

In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter III: Immunities, safeguards and obligations of customs officials.

Article 59 duodecies

…ly or on request, all documents and information held or collected in the course of their respective duties.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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