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Showing 31–40 of 49594 articles for “Art. Cass. 3e civ. 4-3-1998 n° 96-16.671”
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
If the search takes place in a home other than that of the person under investigation, the person whose home is to be searched is invited to attend. If that person is absent or refuses to attend, the…
When a marriage is celebrated in one of the cases provided for in paragraphs 2 and 3 of article 93, publications are made, insofar as circumstances allow, at the place of the future spouse's last domi…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
Where the appeal falls within the scope of Article 1635 bis P of the General Tax Code, the parties must provide proof of payment of the duty provided for in that Article, failing which the appeal or t…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
They have jurisdiction to rule that the appeal is inadmissible pursuant to Article 963 :the First President;the President of the Chamber to which the case is distributed;the Conseiller de la mise en é…
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
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