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Showing 11–20 of 62366 articles for “Art. Cass. 3e Civ. 1-3-1995 n° 147”
Rewards due from or to the community shall bear interest ipso jure from the day of dissolution. However, where the reward is equal to the remaining profit, interest shall accrue from the day of liquid…
If, after balancing, the account shows a balance in favour of the community, the spouse reports the amount to the common estate. If it shows a balance in favour of the spouse, the spouse has the choic…
In the event of insufficiency of the community, the levies of each spouse are proportional to the amount of the rewards due to him or her. However, if the insufficiency of the community is attributabl…
The partition of the community, in all that concerns its forms, the maintenance of indivision and preferential allocation, the licitation of property, the effects of the partition, the guarantee and t…
Any spouse who has embezzled or concealed some of the community effects is deprived of his or her share in the said effects.Similarly, any spouse who has knowingly concealed the existence of a common…
Personal claims that the spouses have against each other do not give rise to a levy and bear interest only from the day of the summons. Unless otherwise agreed by the parties, they are assessed accord…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
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