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Showing 3661–3670 of 60748 articles for “Art. CE 11-5-2021 n° 440044 and 440045”
The taxpayers mentioned in Article 53 A are required to produce, at any request from the administration, all accounting documents, inventories, copies of letters, receipts and expenditure vouchers lik…
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1). (1) See also Livre des procédures fiscale…
Where a person has used in part the material which belonged to him and in part that which did not belong to him to form a thing of a new kind, without either of the two materials being entirely destro…
…thing remains in common between the owners of the materials from which it was formed, it must be licensed for the common benefit.
If the material belonging to one of the owners were far superior to the other in quantity and price, in that case the owner of the material superior in value could reclaim the thing arising from the m…
Where two things belonging to different masters, which have been united so as to form a whole, are nevertheless separable, so that one can subsist without the other, the whole belongs to the master of…
A main part is deemed to be that to which the other has been joined only for the use, ornament or complement of the first.
…e has the option of claiming the return of his material in the same kind, quantity, weight, measure and goodness, or its estimated value at the date of the return.
If of two things united to form a single whole, one cannot be regarded as the accessory of the other, that one is deemed to be principal which is the more considerable in value, or in volume, if the v…
…s the owner of the material has the right to reclaim the thing formed from it by reimbursing the price of the labour estimated at the date of reimbursement.
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