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Showing 151–160 of 21445 articles for “Art. Cass. civ. 3e 15 janvier 1997 n° 94-22154”
…ed when the activity is not carried out on a professional basis within the meaning of IV of article 155. These deficits are deducted exclusively from income from such an activity during those of the f…
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
…f a fixed asset or for the determination of the results mentioned in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are a…
…r 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517 (2).II. - The rental value of motorways and their outbuildings on the reference date of the rev…
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
…he debts, as regards the usufruct, according to the rules of article 612. The provisions of article 1518 are applicable to these clauses when the community is dissolved during the lifetime of both spo…
The mediator and, where applicable, the person mentioned in the second paragraph of Article 1532, must satisfy the following conditions: 1° Not have been the subject of a conviction, incapacity or dis…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
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