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Showing 51–60 of 19311 articles for “Art. Cass. civ. 3e – 21 Oct. 1998 – no. 96-16537”
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…
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…
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 provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
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…
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…
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…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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…
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