Article 1965 FA
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
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Showing 41–50 of 66453 articles for “Art. Cass. 1ère civ. 19-9-2007 n° 06-15.295 and Cass. civ. 3-10-2019 n° 18-22.945 F-D”
Where a person has unduly paid indirect duties governed by this code, he may obtain reimbursement, unless the duties have been passed on to the purchaser.
The agent may renounce the mandate, by notifying the principal of his renunciation. Nevertheless, if such renunciation prejudices the principal he must be compensated by the agent, unless the agent fi…
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
…ribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provided for in article 1728 and in 1 of article 1729 B.
…6-10 of the Penal Code shall apply to any individual found to have, verbally or in writing, falsely and in bad faith reported alleged breaches of tax laws.
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
…y the legal entity or entities which, in this chain, are closest to the property or property rights and which are not exempt pursuant to d or e of 3° of article 990 E. Any legal entity, body, trust or…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
…of the tax reduction is subject to the condition that, for each child concerned, his or her surname and first name, the name of the educational establishment and the class he or she attends or the nam…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
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