Article 732 ter
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
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Showing 2521–2530 of 58431 articles for “Art. Cass. com. 7-1-2004 n° 01-10.346”
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
The Board of Directors of the Fresnes National Public Health Establishment, which is intended exclusively for prisoners, comprises : 1° As chairman, a Conseiller d'Etat or a senior judge of the Cour d…
Capital gains realised on the disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitatio…
Employers who join an employers' group shall inform the staff representative bodies in their company of the formation and nature of the employers' group.
The purchaser shall indicate in the invitation to tender whether the award procedure is open to economic operators from countries outside the European Union or the European Economic Area.
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
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