Article 793 bis
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…
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Showing 41–50 of 29120 articles for “Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B”
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…
Long-length cinematographic works are made: 1° With the assistance of film studios and laboratories established in France, on the territory of another Member State of the European Union or, when they…
The measures mentioned in articles 712-5,712-6 and 712-7, with the exception of reductions in sentence not leading to immediate release and escorted leave authorisations, may not be granted without a…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
Production companies may submit only one application per calendar year, with the exception of applications for additional investment where an initial investment has been made under the second sentence…
In the cases provided for in article 706-18, the committal or arrest warrant shall remain enforceable; the prosecution or investigation acts and formalities that took place before the decision to reli…
…ty, rights and capitalised income placed in a trust whose settlor died on the date on which the loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 et à raison de ceux qui sont impo…
When the representative of the public prosecutor is consulted by the competent authority of the executing State on partial recognition of the sentencing decision, he or she shall examine whether an ag…
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