Article 164 A
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
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Showing 1281–1290 of 38094 articles for “Art. L 312-16”
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
Any transfer or auction carried out in disregard of the provisions of articles 815-14 and 815-15. An action for nullity is barred after five years. It may only be brought by those to whom the notifica…
An action for compensation based on the provisions of this chapter shall lapse within three years from the date on which the claimant knew or should have known of the damage, the defect and the identi…
A forward sale is a contract in which the seller undertakes to deliver the property on completion and the buyer undertakes to take delivery of it and pay the price on the delivery date. Ownership is t…
The assignment by the purchaser of the rights he holds under a sale of a building automatically substitutes the assignee in the purchaser's obligations to the seller. If the sale was accompanied by a…
The seller of a building to be constructed may not be relieved, either before acceptance of the work or before the expiry of a period of one month after the purchaser takes possession, of construction…
The vente en l'état futur d'achèvement is the contract by which the seller immediately transfers to the purchaser his rights over the land and ownership of the existing buildings. Future works become…
The seller of a building to be constructed is bound, as from acceptance of the work, by the obligations to which architects, contractors and other persons bound to the client by a contract for the hir…
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