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Showing 2281–2290 of 52466 articles for “Art. Cass. com. 7-2-1989 n° 242”
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
It is punishable by one year's imprisonment for a foreign national under house arrest to fail to comply with the prohibition on being in contact, directly or indirectly, with certain named persons who…
The members of the Board of Directors of the Office français de l'immigration et de l'intégration mentioned in 3° of article R. 121-5 are appointed for a period of three years, renewable once, by join…
On pain of inadmissibility, the request must be reasoned, dated, signed and accompanied by any useful supporting documents.
The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand column of the same tabl…
When it is planned to use the water for therapeutic purposes in a spa establishment or when the applicant wishes to demonstrate the health benefits of water intended for packaging or distribution in p…
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