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Showing 51–60 of 60719 articles for “Art. Loi 2019-486 of 22 May 2019”
…er the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplified regime).2 In the event of disso…
A person who is unable to exercise his rights himself cannot waive the acquired prescription on his own.
Creditors, or any other person with an interest in prescription being acquired, may set it up against or invoke it even when the debtor waives it.
Only an acquired prescription is subject to renunciation.
Waiver of the statute of limitations is express or tacit.Tacit waiver results from circumstances unequivocally establishing the will not to avail oneself of the statute of limitations.
…associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (regime of taxation base…
The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is pr…
…escribe against one's title, in the sense that one cannot change to oneself the cause and principle of one's possession.
In order to prescribe, there must be continuous and uninterrupted, peaceful, public, unequivocal possession, and as owner.
Nor can acts of violence form the basis of possession capable of effecting prescription. Useful possession does not begin until violence has ceased.
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