Article 790 A bis
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
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Showing 8551–8560 of 26239 articles for “Art. Cass. 2e civ. 12-11-2020 n° 19-20.478 FS-PBRI”
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…
The fiscal potential of a département is determined by adding together the following amounts:1° The fraction of the net proceeds of the value added tax provided for in C of V of Article 16 of Law no.…
I - Prior to any removal or collection of elements and products of the human body for therapeutic purposes from a living or deceased person, doctors and, in the situation referred to in IV, midwives e…
For the application of 5° of Article…
The sums entered in the automatic promotion abroad account may be invested to cover the following expenses, relating to cinematographic works mentioned in 1° to 5° of article 721-6, provided that they…
Where a minor apprentice is employed by an ascendant, the apprenticeship contract is replaced by a declaration signed by the employer. This declaration is treated in all respects as an apprenticeship…
Pursuant to 3° of Article L. 1242-2, the sectors of activity in which fixed-term contracts may be concluded for jobs for which it is common practice not to use open-ended contracts due to the nature o…
The compensation provided for in
Where a felony or misdemeanour allegedly committed in the course of criminal proceedings or proceedings before a court involves the violation of a rule of procedure, public action may only be brought…
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