Article 1417
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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Showing 51–60 of 70072 articles for “Art. D 141-3 à D 141-5 · Loi 2014-856 du 31 juillet 2014 · Décret 2016-2 du 4 janvier 2016”
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
This section shall not apply: 1° In the event of the sale of the business to a spouse, ascendant or descendant; 2° To businesses that are the subject of conciliation, safeguard, receivership or liquid…
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
The creditors of either spouse, in the case of the preceding article, may pursue payment only against their debtor's own property and income. They may, however, also seize community property where the…
The debts for which the spouses were liable on the day of the celebration of their marriage, or which are encumbered by the successions and gifts which devolve upon them during the marriage, remain pe…
Reward is due to the community that has discharged a spouse's personal debt.
Where a debt has entered the community on the part of only one of the spouses, it may not be pursued against the other's own property. If there is joint and several liability, the debt is deemed to ha…
Each of the spouses may only commit his or her own property and income, by a guarantee or loan, unless these have been contracted with the express consent of the other spouse who, in this case, does n…
The community which has discharged a debt for which it could be sued by virtue of the preceding articles is nevertheless entitled to a reward, whenever this commitment had been contracted in the perso…
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