Article 13
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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Showing 21–30 of 60249 articles for “Art. 244 bis A”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
Except in cases where they are justified in refusing the filing or rejecting a formality, in accordance with legislative or regulatory provisions, on land registration, the services responsible for la…
If the value of the immovables on which the mortgage of the minor or of the adult under guardianship has been registered significantly exceeds what is necessary to guarantee the management of the guar…
When the legal mortgage has been registered pursuant to article 2394, and unless there is an express clause in the marriage contract prohibiting it, the spouse who is the beneficiary of the registrati…
The register kept pursuant to the preceding article shall be numbered and initialled on each page, by first and last, by the judicial court judge within whose jurisdiction the office is established. I…
A mortgage granted on a seagoing vessel or on an undivided share of the vessel extends, unless otherwise agreed, to the body of the vessel and to all accessories, machinery, fittings and tackle. It do…
The departments responsible for land registration will be required to keep a register in which they will enter, day by day, and in numerical order, the delivery to them of deeds, court rulings, slips…
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