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Showing 1–10 of 30978 articles for “Art. Cass. 1ère civ. 7-11-2018 n° 17-26.222 F-PB”
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
The trust contract determines, on pain of nullity: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
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