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Showing 4751–4760 of 69346 articles for “Art. 150-0 A II-2 bis”
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
I. - Where the feeder UCITS and the master UCITS do not have the same depositary, the depositaries of each of these two bodies shall enter into an information exchange agreement in order to ensure the…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Independently of the legal or judicial mortgage, the judge may require the debtor spouse to set up a pledge, give security or take out a contract guaranteeing payment of the annuity or capital.
When a compensatory allowance is fixed, by the judge or by the parties, or when an application for review is made, the parties shall provide the judge with a statement certifying on their honour the a…
If the divorced spouses wish to enter into another union with each other, a new marriage celebration is required.
Following a divorce, each of the spouses loses the use of his or her spouse's name. One of the spouses may nevertheless retain the use of the other's name, either with the other's agreement or with th…
Exceptionally, the judge may, by specially reasoned decision, where the age or state of health of the creditor does not allow him to support himself, fix the compensatory allowance in the form of a li…
The judge shall decide the manner in which the capital compensatory allowance is to be enforced from among the following forms: 1° Payment of a sum of money, whereby the granting of the divorce may be…
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