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Showing 1–10 of 24358 articles for “Art. Cass. soc. 12-11-1954 n° 691”
Innbergists or hoteliers shall not be liable for theft or damage that occurs by force majeure, nor for loss that results from the nature or a defect of the thing, provided that they prove the fact tha…
Notifications intended for the public prosecutor and those that must be made to the public prosecutor's office shall be made, as the case may be, to the public prosecutor's office of the court before…
Continuous servitudes which are not apparent, and discontinuous servitudes which are apparent or not apparent, can only be established by title. Even immemorial possession is not sufficient to establi…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
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