Article 100
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
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Showing 141–150 of 24040 articles for “Art. Cass. 1ère civ. 26-10-2011 n° 10-24.608”
1. The declarant is authorised to rectify registered declarations subject to the following reservations:a) the correction must be requested :on import, before the customs service has authorised the re…
If a question of nationality is raised by a party before a court that considers that there is a preliminary question, the court shall refer that party to appeal to the competent judicial court within…
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
In all proceedings in which a challenge to nationality or to the refusal to issue a certificate of French nationality is raised as the main issue or as an incidental issue, a copy of the summons or th…
Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the abs…
Plans, minutes, certificates, notifications, deliberations, decisions, rulings, contracts, receipts, and generally all acts or formalities relating exclusively to the application of Chapters I, III, I…
In criminal and correctional matters, if the penalty incurred is equal to or greater than three years' imprisonment, the investigating judge may, where the needs of the information so require, order t…
The rate of the special tax on insurance contracts is set:1° For fire insurance:A 7% for fire insurance relating to non-exempt agricultural risks; generally speaking, the following are considered as h…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
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