Article 79
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
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Showing 2811–2820 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
…eficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the income or in respect of whi…
…tract or an investment of the same nature subscribed abroad, within the meaning of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in…
…uation made in the theft or fire insurance contracts or agreements in force on the date of the gift and entered into by the donor, his spouse or his authors for less than ten years.If there are severa…
…any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if excluded by will, or…
…und in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
…ight of easement may use it only according to his title, without being able to make, either in the land which owes the easement, or in the land to which it is owed, any change which aggravates the con…
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