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Showing 191–200 of 56769 articles for “Art. L 144-10 · C. civ. Art. 1709 · Cass. com. 11 May 1971 · Cass. com. 23 March 1999 n° 97-15.000”
On pain of forfeiture established by order of the First President or his delegate, the applicant for judicial review must, at the latest within four months from the date of the appeal, submit to the c…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
APPENDIX RELATING TO THE SAFETY OF DIVING INSTALLATIONSA. - Springboard diving1. The boards are at least 4.80 m long and 0.50 m wide. They are provided with a non-slip surface.2. The springboards are…
The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
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.
Unless the first paragraph of Article L. 564-1 of the Monetary and Financial Code, failure by an account holder to remit, under the conditions set out in Article L. 102 AG of the Book of Tax Procedure…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
Neither the legatees, in whatever capacity, nor their parents or relatives up to and including the fourth degree, nor the clerks of the notaries by whom the deeds are received, may be taken as witness…
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