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Showing 110 of 5758 articles for Art. 12 oct. 1983

French Civil CodeIn force
Section 2: Effects of the contract between the contracting parties.

Article 1983

The owner of a life annuity may only claim arrears by proving its existence, or that of the person on whose life it was constituted.

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-paragraph 1: Presentation of the request

Article R2333-120-32 octies

Open the article to read the full text in English.

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 octies

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
G: Special rates

Article 281 octies

…tral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Securi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1 quinquies : Capital gains realised on contributions to companies or restructuring of professional non-trading companies

Article 151 octies

I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4° Tax credit for expenditure on the production of phonographic works

Article 220 octies

…y new talent, composed of one or more works free of copyright within the meaning of the articles L. 123-1 to L. 123-12 of the Intellectual Property Code. By way of derogation, for businesses that meet…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 octies

…Where the companies mentioned in the first paragraph of I are affiliated, within the meaning of 12 of Article 39, they must not together hold, directly or indirectly, more than 20% of the capital…

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

Article 39 octodecies

I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…

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

Article 42 octies

Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
c: Taxation based on actual profits

Article 54 octies

The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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