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Showing 231–240 of 65597 articles for “Art. L 141-7 · Cass. com. 20 June 1978 · CA Versailles 17 December 1980 · Cass. com. 14 May 1952 · Cass. 1re civ. 2 March 1960 · C. civ. Art. 2276”
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
The court with territorial jurisdiction in matters of guardianship of non-parents or to take conservatory measures after the opening of an estate is that of the place where the need for intervention a…
The provisions of Article 42 septies are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated t…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
When a court decision allocates a sum of money or other property benefits to a minor under guardianship or legal administration, a copy of this decision must, ex officio, be sent to the competent guar…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Without prejudice to the application of Article 694-4, enforcement of a confiscation order shall be refused in any of the following cases: 1° If the certificate is not produced, if it is drawn up inco…
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