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Showing 21–30 of 66696 articles for “Art. L 146-1 · Cass. com. 3 December 1991 · Cass. soc. 19 June 2013”
No survivorship association may have a duration of less than ten years or more than twenty-five years, counted from 1 January of the year in which it was opened. The period during which a survivorship…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
Once the community has been dissolved, each of the spouses takes back any property that had not entered the community, if it exists in kind, or property that has been subrogated to it. The joint estat…
An account shall be drawn up, in the name of each spouse, of the rewards owed to him by the community and the rewards owed by him to the community, in accordance with the rules prescribed in the prece…
The reward is, in general, equal to the lower of the two sums represented by the expenditure made and the profit remaining. It may not, however, be less than the expenditure made where this was necess…
If a party to the arbitral proceedings intends to rely on an authentic or private deed to which it was not a party or on a document held by a third party, it may, at the invitation of the arbitral tri…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
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