Article 792 bis
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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Showing 551–560 of 60102 articles for “Art. Cass. 1ère civ. 5-1-2023 n° 21-13.966 FS-B”
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
I. - 1. Financial securities lent by a company are taken in priority from securities of the same nature acquired or subscribed to at the most recent date.The claim representing the financial securitie…
At the close of each financial year, the sum of depreciation actually applied since the acquisition or creation of a given item may not be less than the cumulative amount of depreciation calculated us…
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