Article 1436
When the price and costs of the acquisition exceed the sum used or reused, the community is entitled to a reward for the excess. If, however, the community's contribution is greater than that of the a…
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Showing 1001–1010 of 43696 articles for “Art. Cass. 2ème civ. 26-3-2015 n° 14-11.206”
When the price and costs of the acquisition exceed the sum used or reused, the community is entitled to a reward for the excess. If, however, the community's contribution is greater than that of the a…
The acquisition made, by way of auction or otherwise, of a portion of property of which one of the spouses was the undivided owner, does not form an acquest, except for the recompense due to the commu…
The spouses may not, one without the other, lease a rural business or a building for commercial, industrial or craft use dependent on the community. Other leases on community property may be entered i…
Whenever a sum is taken from the community, either to pay debts or charges personal to one of the spouses, such as the price or part of the price of property belonging to him or her or the redemption…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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