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Showing 61–70 of 3414 articles for “Art. 19 nov. 2020”
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
…ior to the declaration of public interest are refunded when, within the time limits set by Article R196-1 of the Book of Tax Procedures, it is proven that the properties acquired are covered by this d…
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the…
Interest is legal or conventional. Legal interest is fixed by law. Conventional interest may exceed that of the law, whenever the law does not prohibit it. The rate of conventional interest must be fi…
Voluntary deposits may only take place between persons capable of contracting. Nevertheless, if a person capable of contracting accepts a deposit made by an incapable person, he is bound by all the ob…
Conventional sequestration is the deposit by one or more persons of a disputed item in the hands of a third party who undertakes to return it, once the dispute is over, to the person who is deemed to…
It may also be set up, purely gratuitously, by donation inter vivos or by will. In this case, it must comply with the formalities required by law.
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