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Showing 1–10 of 37804 articles for “Art. Cass. civ. 2e – 31 May 2018 – no. 17-17518”
…transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed ninety-nine years from the signing of the contract; 3° The identity of the settlor or…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
Where the trust agreement provides that the settlor retains the use or enjoyment of a business or property for business use transferred to the trust assets, the agreement entered into for this purpose…
…m is reduced to three years for audiovisual adaptations of contemporary music. Part of these rights may be held by a co-producer who is not acting as a delegated production company;3° Own or co-own th…
A voluntary acknowledgement of paternity or maternity is valid if it was made in accordance with either the personal law of its author or the personal law of the child.
Aid is awarded in the form of a grant, the amount of which is set as follows:1° For concept aid for fiction projects, the amount of aid is set at €7,500;2° For concept aid for animation projects, the…
…f the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, witho…
…lusively for the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financ…
…e fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% a…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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