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Showing 2221–2230 of 2986 articles for “Art. impots.gouv.fr — successions internationales”
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
An information body is responsible for informing persons residing in a Member State which is a party to the Agreement on the European Economic Area, when they are injured in a road traffic accident:a)…
The duties of the person in charge of missions falling within the remit of the national plant variety authority are:receiving, registering and examining applications for plant variety certificates and…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Short-term credit transactions that have not resulted in the assignment or pledging of business receivables to the lending credit institution or finance company may give rise to the issue by the latte…
In companies and groups of companies, within the meaning of article L. 2331-1, with at least three hundred employees, any employee with at least twenty-four months' seniority, consecutive or otherwise…
The purchaser may not award the innovation partnership on the basis of the initial tenders without negotiation. It shall negotiate the initial tenders and all subsequent tenders with a view to improvi…
In order to ensure the safety and protect the health of people working on a building or civil engineering site, the client, the project manager and the health and safety coordinator mentioned in artic…
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