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Showing 6991–7000 of 26704 articles for “Art. Cass. com. – 8 Oct. 2013 – no. 12-24.064”
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
…gistration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly collected on deeds or contracts subsequ…
…ced, in particular, by virtue of Article 2423 of the Civil Code or the article 34 amended of decree no. 55-22 of 4 January 1955, the tax paid at the time of filing is, at the request of the parties, d…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
…e public highway by simple road measure under the conditions provided by the décret-loi du 26 mars 1852 relatif aux rues de Paris; 2° Aux plans, procès-verbaux, certificats, jugements, contrats, quitt…
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