Article 96
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
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Showing 861–870 of 61016 articles for “Art. CE 9-5-2019 n° 426431 and 426434”
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
…from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed. It may de…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
The plea that a legislative provision infringes the rights and freedoms guaranteed by the Constitution shall be raised, in accordance with the provisions of article 23-1 of order no. 58-1067 of 7 Nove…
In accordance with the deliberations of the municipal councils and the community council, the prefect draws up the lists of operations falling under the responsibility of each of the municipalities an…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
The open-ended agreement may be terminated by the signatory parties. In the absence of express stipulation, the period of notice that must precede termination is three months. The other signatories of…
Direct or indirect gifts that affect the reserve of one or more heirs are reducible to the available portion when the estate is opened.
Where the liberality exceeds the available portion, the gratified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberalit…
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