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Showing 541–550 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
Article R. 542-1 is applicable in New Caledonia, as amended by Act no. 2013-672 of 26 July 2013.
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…
I.-Prior to the opening of the pharmaceutical file provided for in Article L. 1111-23, the Conseil national de l'ordre des pharmaciens shall individually inform the beneficiary of the health insurance…
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