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Showing 101–110 of 22522 articles for “Art. Cass. com. – 20 Sept. 2016 – no. 15-12.994”
The obligations resulting from these provisions are reciprocal.Nonetheless, when the creditor has himself committed a serious breach of his obligations towards the debtor, the judge may discharge the…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
…lculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of the article 204 A. Taxpayers must, within a period of forty-five days determined as indicated below, notify the…
The trust contract is terminated by the death of the natural person settlor, by the occurrence of the term or by the realisation of the aim pursued when this takes place before the term.When all of th…
…enultimate paragraph, it may either evoke and proceed under the conditions provided for in Articles 201,202,204 and 205, or refer the case back to the investigating judge or to such other judge in ord…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
…opted for the partnership tax regime under the conditions provided for in IV of Article 3 of Decree no. 55-594 of 20 May 1955 as amended, are liable for corporation tax, regardless of their purpose, c…
The judge may always proceed by way of an enquiry to hear the author of an attestation.
The attestation shall contain an account of the facts that the author witnessed or personally observed. It shall mention the author's surname, forenames, date and place of birth, place of residence an…
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
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