Article 238 nonies
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
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Showing 11–20 of 49525 articles for “Art. Cass. 3e Civ. 2-2-2005 n° 135”
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
If the person who is the subject of an arrest warrant is discovered after the settlement of the information, the procedure shall be in accordance with the provisions of this article. The public prosec…
A remission of debt granted to the principal debtor discharges the sureties, even joint and several.A remission granted to one of the joint and several sureties does not discharge the principal debtor…
A person who received the thing in good faith and sold it owes only the price of the sale.If he received it in bad faith, he owes its value on the day of restitution where it is greater than the price…
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…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
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…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Except where the law provides otherwise, proof may be provided by any means.
In the event of multiple summonses, the applicant for partition is the one who first had his summons registered at the registry of the judicial court.
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