Article 1653 C
…x Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d. a master adviser at the Cour des Comptes;e) A notary;f) A c…
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Showing 851–860 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
…x Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d. a master adviser at the Cour des Comptes;e) A notary;f) A c…
…rance if the goods are in France at the time of arrival of the shipment or transport to the purchaser.II. - The place of acquisition is deemed to be in France if the purchaser has given the vendor his…
…ng completion of the formalities mentioned in 5° of article L. 311-39 of the code of taxes on goods and services and applicable to itinerant distillers, and unless the provisions of article 1808, the…
…ess the overpayment is reimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the bi…
The additional measures are determined by decrees in the Council of State (1). (1) Annex I, art. 204 to 211.
…ioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be de…
…the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax regime and the taxable value of the assets trans…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…ruction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people with disabilities are de…
Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:1° In the case of a residential or professional and residential lease, without prejudice to any…
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