Article 1251
Expenses incurred to prevent the imminent occurrence of damage, to avoid its worsening or to reduce its consequences constitute compensable loss.
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Showing 421–430 of 55421 articles for “Art. Law 2010-788 of 12 July 2010”
Expenses incurred to prevent the imminent occurrence of damage, to avoid its worsening or to reduce its consequences constitute compensable loss.
Ecological damage consisting of non-negligible harm to the elements or functions of ecosystems or to the collective benefits derived by man from the environment may be compensated in accordance with t…
Everyone is liable for damage caused not only by their own actions, but also by their negligence or imprudence.
The owner of a building is liable for damage caused by its ruin, where this is the result of a lack of maintenance or a defect in its construction.
The owner of an animal, or the person who uses it, while it is in his use, is liable for any damage caused by the animal, whether the animal was in his custody or whether it was lost or escaped.
Any act whatsoever by man which causes damage to another person obliges the person through whose fault it occurred to make reparation for it.
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
…ns du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'une exploitation minière, les intér…
1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…
…th regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by the…
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