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Showing 8281–8290 of 26171 articles for “Art. 4 B”
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
Sick or injured prisoners who cannot be transferred to an appropriate or specialised prison establishment due to their state of health or, if they are on remand, who cannot be removed from the courts…
Prisoners are hospitalised under the general regime. However, by express decision of the Minister of Justice, taken in application of article D. 115-25 of the Penitentiary Code, they may be treated, a…
Any serious incident is reported to the competent authorities in accordance with article D. 280 of the Code of Criminal Procedure.
Surveillance and guarding measures are the exclusive responsibility of police or gendarmerie personnel, and are carried out under the responsibility of the military or police authority.
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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