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Showing 1791–1800 of 49517 articles for “Art. Cass. 3e Civ. 2-2-2005 n° 130”
1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must d…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Sont inscrits sur le livre foncier, à peine d'inadmissabilité, lorsqu'elles portent sur les droits mentionnés aux 1° et 2° de l'article 2521, legal proceedings for the resolution, revocation, annulmen…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
1. If there are two or more mortgages on the same building or on the same share of ownership of the building, the rank is determined by the order of priority of the dates, times and minutes of registr…
For the application to Mayotte of the first paragraph of article 833, the references: "831 to 832-4" are replaced by the references: "831 to 832-1, 832-3 and 832-4". For the application of the second…
The registration of mortgages is carried out by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of i…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
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