Article 118
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
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Showing 9041–9050 of 69831 articles for “Art. I-1°-b and b bis”
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
I. - Where the detention provided for by European Union regulations and relating to goods suspected of infringing a copyright or related right is implemented before an application by the right holder…
I. - Plans, minutes, certificates, notifications, contracts and other acts made pursuant to articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l'expropriation pour cause d'uti…
The chambers of commerce and industry, in order to carry out the mission mentioned in article D. 711-10, have access to the information collected by the single body mentioned in article R. 123-1 from…
…of qualification guarantees the competence of its holder with regard to the safety of participants and third parties within the meaning of article L. 212-1 in a given physical or sporting activity or…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
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