Article 1526
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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Showing 491–500 of 66755 articles for “Art. L 225-205 and R 225-152”
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
The advantages that either spouse may derive from the clauses of a community agreement, as well as those that may result from the commingling of movables or debts, are not regarded as gifts. However,…
The magistrates or judicial police officers assigned to carry out the investigation exercise, within the limits of the letter rogatory, all the powers of the investigating judge. However, the judicial…
The spouses may establish by their marriage contract a universal community of their property, both movable and immovable, present and future. However, unless otherwise stipulated, the property that ar…
The spouses may derogate from the equal division established by law.
The stipulation of unequal shares and the full allocation clause are not deemed to be donations, either in substance or in form, but simply marriage agreements and agreements between partners. Unless…
The attribution of the entire community can only be agreed for the event of survival, either in favour of a designated spouse or in favour of whoever survives. The spouse who retains the entire commun…
Where it has been stipulated that the spouse or his or her heirs will only have a certain share in the community, such as one-third or one-quarter, the spouse thus reduced or his or her heirs only bea…
A decision which, in the course of proceedings, merely orders or modifies an investigative measure shall not be notified. The same applies to a decision that refuses to order or modify the measure. Th…
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