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Showing 1–10 of 209 articles for “Art. 990 J”
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
…entity, other than a legal entity referred to in 1°, a and b of 2° and a, b and c of 3° of article 990 E, which owns these assets or rights or holds an interest in a third legal person, body, trust o…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
In all cases, a duplicate original of the wills mentioned in the two preceding articles shall be made. If this formality could not be fulfilled due to the testator's state of health, an expedition of…
Where a statement of case is produced by the plaintiff, the Registrar of the Court of Cassation shall without delay notify a copy to the defendant by registered letter with acknowledgement of receipt.
…irectly by one or more insurance and similar organisations, due to the death of the insured, are subject to a levy up to the amount of the share due to each beneficiary of these sums, annuities or val…
…nt of the fine provided for in Article 1766 ;c) The assets mentioned in 1° and 2° of III of Article 990 J which should have been declared pursuant to Article 1649 AB.The amount of this increase may no…
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