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Showing 91–100 of 29131 articles for “Art. 19 mai 2004”
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
…lso refunded. The application for restitution must be made within the time limits set by Article R. 196-1 of the Book of Tax Procedures.
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in…
Conventional sequestration is the deposit by one or more persons of a disputed item in the hands of a third party who undertakes to return it, once the dispute is over, to the person who is deemed to…
A life annuity can only be stipulated as unseizable when it has been constituted free of charge.
Deposit, in general, is an act by which one receives the thing of another, with the charge of keeping it and returning it in kind.
Where the deposit being above the figure provided for in Article 1359 is not proved in writing, the person who is challenged as the depositary is believed to be the depositary on the basis of his decl…
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