Article 164 B
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
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Showing 4961–4970 of 49119 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972 · Cass. com. 26 October 1993”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
Any transfer or auction carried out in disregard of the provisions of articles 815-14 and 815-15. An action for nullity is barred after five years. It may only be brought by those to whom the notifica…
An action for compensation based on the provisions of this chapter shall lapse within three years from the date on which the claimant knew or should have known of the damage, the defect and the identi…
A forward sale is a contract in which the seller undertakes to deliver the property on completion and the buyer undertakes to take delivery of it and pay the price on the delivery date. Ownership is t…
The assignment by the purchaser of the rights he holds under a sale of a building automatically substitutes the assignee in the purchaser's obligations to the seller. If the sale was accompanied by a…
The seller of a building to be constructed may not be relieved, either before acceptance of the work or before the expiry of a period of one month after the purchaser takes possession, of construction…
The vente en l'état futur d'achèvement is the contract by which the seller immediately transfers to the purchaser his rights over the land and ownership of the existing buildings. Future works become…
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