Article 751
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
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Showing 831–840 of 58431 articles for “Art. Cass. com. 7-1-2004 n° 01-10.346”
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of t…
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
In the cases provided for in articles 706-72-2 to 706-72-4, the committal or arrest warrant shall remain enforceable; the prosecution or investigative acts and formalities carried out before the decis…
When an event mentioned in article R. 24-6, the examining magistrate or the public prosecutor shall order the payment of the sums collected as security to the revenue agent under the conditions define…
On the last day of the postal vote count, the chairman and assessors of the polling station count the remote electronic votes in public. To this end, they activate two of the three counting keys menti…
If the voter has used both voting methods, only the electronic vote is retained.
Practitioners recruited on the basis of 3° of article L. 6152-1 may benefit from an extension of their activity under the conditions and according to the procedures set out in articles R. 6152-424 to…
The age limit for practitioners governed by the provisions of this section is set at sixty-seven for those born on or after 1 January 1955. As a transitional measure, the age limit applicable to these…
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