Article 91
When, after an investigation opened on the basis of a civil party's complaint, a decision has been made to dismiss the case, the person under investigation and any other persons referred to in the com…
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Showing 1401–1410 of 24820 articles for “Art. Cass. com. 23-9-2008 n° 07-15.210”
When, after an investigation opened on the basis of a civil party's complaint, a decision has been made to dismiss the case, the person under investigation and any other persons referred to in the com…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
When it is necessary, during the course of an investigation, to search for documents or computer data and subject to the requirements of the investigation and compliance, where applicable, with the ob…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
I. - The articles D. 2123-23-1 and D. 2123-23-2 and the articles D. 2123-25 to D. 2123-28 are applicable to the communes of French Polynesia subject to the adaptations provided for in II and III. II.…
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