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Showing 4101–4110 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
…Acquire from a third party a right or claim against the minor;3° Exercise trade or a liberal profession in the name of the minor;4° Transfer the property or rights of the minor into a fiduciary estat…
If the usufruct is established over a building only, and that building is destroyed by fire or other accident, or collapses from disrepair, the usufructuary will have no right to enjoy either the soil…
The provisions referred to in article 774 also apply to the heirs of a person who dies without having opted. The four-month period runs from the opening of the latter's estate. The heirs of a person w…
The mandate is free of charge unless otherwise agreed.If remuneration is provided for, it must be expressly stated in the mandate. It corresponds to a share of the fruits and revenues received by the…
In the departments responsible for land registration whose register is kept in accordance with the provisions of the second paragraph of Article 2448, a certificate is issued of the formalities accept…
…nsport is actually made available to the hirer in France.Short-term hire means the continuous possession or use of a means of transport for a period not exceeding thirty days or, in the case of a mari…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
I.-The European Collectivity of Alsace is responsible for organising the procedures for implementing the Alsace cross-border cooperation plan, while respecting the competences of the other territorial…
…to the Agreement on the European Economic Area which has concluded with France an administrative assistance agreement to combat tax fraud and tax evasion and a mutual assistance agreement on recovery…
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