Article 669
…For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in ac…
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Showing 771–780 of 5503 articles for “Art. 1383-0 B bis”
…For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in ac…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
The arrangements for the hearing may be modified if there are serious reasons preventing the minor from being heard under the conditions initially laid down.
The request for a hearing is made to the judge without formality by the minor himself or by the parties. It may be made at any stage of the proceedings and even for the first time on appeal.
If the minor asks to be heard with a lawyer and does not choose one himself, the judge shall request, by any means, the appointment of a lawyer by the President of the Bar.
When the request is made by the minor, the refusal to hear the minor can only be based on his or her lack of discernment or on the fact that the proceedings do not concern him or her. When the request…
The minor capable of discernment shall be informed by the person or persons exercising parental authority, the guardian or, where applicable, by the person or service to whom he or she has been entrus…
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