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Showing 1261–1270 of 34067 articles for “Art. Cass. 3e Civ. 23-5-2013 n° 11-17.071”
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
I. - Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors' items or documents of high artistic or historical value, is exempt from trans…
The categories of personal data and information recorded in the processing mentioned in article R. 2143-10 are: 1° With regard to third-party donors: a) The data relating to their identity mentioned i…
Unless otherwise provided by law and without prejudice to the rights of the defence, proceedings during the investigation and enquiry shall be secret.Any person who takes part in these proceedings is…
Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l'article 46 du code civil, peuvent suppléer tous les actes de l'état civil dont le…
In urgent cases, notwithstanding Articles 1107 and 1108, the family affairs judge, seised by petition, under the conditions of the second and third paragraphs of Article 840 and of Article 841, may au…
The authorisation provided for in Article 238 bis HV is issued by the Minister responsible for the budget, after obtaining the opinion of the Minister responsible for energy, to joint stock companies…
I. - Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity in…
Companies that purchase original works by living artists between 1 January 2002 and 31 December 2025 and include them in a fixed asset account may deduct an amount equal to the purchase price from the…
I. - Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentio…
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