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Showing 1–10 of 952 articles for “Art. 231 ter”
…of the annual tax on office premises, commercial premises and storage premises, governed by article 231 ter of the General Tax Code, is allocated to the Ile-de-France region. This fraction is set at 5…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
The term of the lease may not be less than nine years.However, the lessee has the option of giving notice of termination at the end of a three-year period, at least six months in advance, by registere…
…x on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Ha…
…mployees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for in article L. 136-1 of the Social…
The judge may, at the hearing or in his chambers, as well as in any place where an investigative measure is being carried out, hear on the spot any persons whose testimony he deems useful for ascertai…
Subject to the provisions of article 380-16, the assize court has full jurisdiction to try, at first instance or on appeal, the persons referred to it by the decision to indict.It may not hear any oth…
Where there are several principal debtors jointly and severally liable for the same debt, the guarantor shall have the remedies provided for in the preceding articles against each of them.
The guarantor's obligation is extinguished by the same causes as other obligations. It is also extinguished as a result of the extinction of the guaranteed obligation.
When a guarantee of future debts terminates, the guarantor remains liable for debts arising previously, unless otherwise agreed.
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