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Showing 2581–2590 of 47383 articles for “Art. Cass. com. 19 June 2012 n° 11-13.176 · Cass. 1re civ. 3 December 1996 · Cass. com. 18 February 1997 · Cass. com. 19 March 2013 n° 11-26.566 · Cass. 3e civ. 28 February 2012 n° 11-10.705”
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
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…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
…ior to the declaration of public interest are refunded when, within the time limits set by Article R196-1 of the Book of Tax Procedures, it is proven that the properties acquired are covered by this d…
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the…
Interest is legal or conventional. Legal interest is fixed by law. Conventional interest may exceed that of the law, whenever the law does not prohibit it. The rate of conventional interest must be fi…
Voluntary deposits may only take place between persons capable of contracting. Nevertheless, if a person capable of contracting accepts a deposit made by an incapable person, he is bound by all the ob…
Conventional sequestration is the deposit by one or more persons of a disputed item in the hands of a third party who undertakes to return it, once the dispute is over, to the person who is deemed to…
It may also be set up, purely gratuitously, by donation inter vivos or by will. In this case, it must comply with the formalities required by law.
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