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Showing 21–30 of 2164 articles for “Art. 239 bis AA”
Legal mortgages are general or special. The creditor benefiting from a general mortgage may register his right on all immovables currently belonging to his debtor. He may make additional registrations…
When the spouses have stipulated participation in acquests, each has, unless otherwise agreed, the option of registering the legal mortgage as security for the participation claim. The registration ma…
The mortgage extends to the interest and other accessories of the secured claim. This extension benefits the third party subrogated in the secured claim for the interest and other accessories due to i…
Judgments made pursuant to the preceding article shall be rendered in the forms regulated by the Code of Civil Procedure. The legal mortgage of spouses is subject, for the renewal of registrations, to…
At the opening of any guardianship, the family council or, failing this, the judge, after hearing the tutor, decides whether a registration must be required on the tutor's immovables. If so, the famil…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
The coefficients used to calculate the diminishing balance depreciation of equipment and tools used in scientific and technical research operations mentioned in a of II of article 244 quater B are inc…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
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