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Showing 1021–1030 of 58431 articles for “Art. Cass. com. 7-1-2004 n° 01-10.346”
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
The parties are exempted from having to constitute a lawyer in the cases provided for by law or regulation and in the following cases: 1° In matters falling within the jurisdiction of the protection l…
In the absence of an agreement mentioned in article L. 3142-77, the duration of the leave is half a day.
Open the article to read the full text in English.
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
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