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Showing 41–50 of 31508 articles for “Art. Cass. 3e Civ. 19-5-1999 n° 97-18.057”
If the will is received by two notaries, it is dictated to them by the testator; one of these notaries writes it himself or has it written by hand or mechanically. If there is only one notary, it must…
On pain of forfeiture established by order of the First President or his delegate, the applicant for judicial review must, at the latest within four months from the date of the appeal, submit to the c…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
When it is necessary, during the course of an investigation, to search for documents or computer data and subject to the requirements of the investigation and compliance, where applicable, with the ob…
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
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