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Showing 1–10 of 1151 articles for “Art. n° 2012/736”
The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…
The Minister of Justice shall transmit letters rogatory addressed to him to the Public Prosecutor's Office at the competent judicial court.The Minister of Justice shall transmit letters rogatory addre…
Where the deceased leaves no posterity, brothers, sisters or descendants of the latter, his father and mother succeed to him, each for half.
The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
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