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Showing 1921–1930 of 38682 articles for “Art. Cass. com. 23 March 1999 n° 97-15.000 · Cass. soc. 19 June 2013 n° 12-17.913 · Cass. 3e civ. 30 January 2002 · Cass. com. 13 February 2007 n° 05-10.221 · Cass. 3e civ. 20 November 1997 · Cass. 3e civ. 7 December 2010 n° 09-71.489”
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
…lien for legal costs and other privileged costs and after the lessor's lien provided for in article 2332 of the Civil Code, up to a limit of six months' rent. The Treasury's lien in respect of direct…
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…
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…
…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. 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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