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Showing 41–50 of 994 articles for “Art. n° 98-21.158”
A will made in the form established above shall be null and void six months after the testator has come to a place where he is at liberty to use the ordinary forms, unless, before the expiry of this p…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
If the defendant to the appeal has not constituted a lawyer, service is made on the party himself. The document of service indicates to the defendant that he must, if he intends to defend the appeal,…
The statement of appeal shall contain, on pain of nullity: 1° For natural person plaintiffs: an indication of their surname, first names and domicile; For legal person plaintiffs: an indication of the…
The court clerk shall immediately send the defendant a copy of the declaration by registered letter with acknowledgement of receipt. This notification reproduces the content of the articles 991 and 99…
The Registrar shall register the appeal. He shall mention the date on which it is lodged and shall deliver, or send by registered letter with acknowledgement of receipt, a receipt of the declaration,…
An appeal in cassation shall be lodged by a written statement which the party or any agent with special authority shall deliver or send by registered letter with acknowledgement of receipt to the Regi…
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