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Showing 11–20 of 6446 articles for “Art. C-196/15”
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
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…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
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…
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.
The depositary in charge of the sequestration can only be discharged before the dispute is over, with the consent of all the interested parties, or for a cause deemed legitimate.
In no case may the loser repeat what he has voluntarily paid, unless there has been fraud, deceit or swindle on the part of the winner.
Judicial sequestration is given either to a person agreed between the interested parties or to a person appointed ex officio by the judge. In either case, the person to whom the thing has been entrust…
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