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Showing 81–90 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”
The financial year begins on 1 January and ends on 31 December. At the end of the financial year, the Governor draws up the annual accounts, together with a written report on the situation of the Banq…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
The life annuity may be constituted either on the life of the person who provides the price, or on the life of a third party, who has no right to enjoy it.
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…
The principal must reimburse the agent for the advances and expenses made by the latter for the execution of the mandate, and pay the agent his salaries when they have been promised. If there is no fa…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The leasing of things is a contract by which one of the parties undertakes to cause the other to enjoy a thing for a certain period of time, and for a certain price which the latter undertakes to pay.
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
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