Article 1131
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…
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Showing 1141–1150 of 23469 articles for “Art. Cass. ch. mixte 23-11-2004 n° 02-11.352”
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…
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…
When the investigating judge is considering investigating a person who has not already been heard as an assisted witness, the investigating judge shall make the person's first appearance in accordance…
1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Deve…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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