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Showing 581–590 of 25700 articles for “Art. Cass. com. 7 September 2022”
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…out in b of 1 of article 200, the State, its public establishments or a body mentioned in l'article 794 . This allowance applies on the twofold condition:1° That the gift is made, definitively and in…
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
…ial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the…
The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…
Where the trial court has not ruled on the revocation of the suspended sentence pursuant to Article 132-36 of the Penal Code because it was unaware of the first conviction, the public prosecutor may s…
When the sentence enforcement judge extends the probation period, this period may not in total exceed three years.
…er does not comply with the supervision measures or special obligations imposed pursuant to article 739, when he has committed an offence followed by a conviction for which the revocation of the suspe…
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