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Showing 71–80 of 42684 articles for “Art. Cass. 3e Civ. 18-3-1980 n° 78-14.510”
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
Any person sentenced by a French court to a criminal, correctional or contraventional penalty may be rehabilitated.
Any person who, by assuming a false name or capacity, has had an extract from the criminal record of a third party issued to them is punishable by a fine of €7,500. Any person who has provided imagina…
An application for rehabilitation may only be made after a period of five years for those sentenced to a criminal penalty, three years for those sentenced to a correctional penalty and one year for th…
The convicts who are in a state of legal recidivism, those who, after having obtained the rehabilitation, incurred a new sentence, those who, condemned contradictorily or by contumacy to a criminal se…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
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