Article 964
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
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Showing 1931–1940 of 27495 articles for “Art. Cass. 1ère civ. 25-9-2013 n° 12-21.280”
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
Open the article to read the full text in English.
Open the article to read the full text in English.
I.- Without prejudice to Article L. 412-1, in establishments offering meals for consumption on the premises or in establishments offering meals for consumption on the premises and for takeaway or deli…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The list of sworn goods brokers is drawn up by each court of appeal at the request of the public prosecutor. It shall show, for each of them, the date of their registration as well as their profession…
Subject to the provisions relating to the contribution of business assets to a company set out in articles L. 141-21 and L. 141-22, any sale or transfer of business assets, whether or not made conditi…
The preferential rights of registered creditors follow the business into whatever hands it passes.When the sale of the business has not taken place by public auction in accordance with the articles me…
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