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Showing 1–10 of 2069 articles for “Art. 27 nov. 2025”
Without prejudice to the rights of the settlor's creditors holding a right of resale attached to a security published prior to the trust agreement and excluding cases of fraud on the rights of the set…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…excluding those relating to alcoholic beverages which come under the rate provided for in Article 278;a ter. (Repealed);a quater. (Repealed);a quinquies. Treatment services provided by authorised sp…
Subject to the suspension of the time limit resulting from the notice given to the competent authority of the sentencing State pursuant to article 764-23, the sentence enforcement judge shall rule by…
The judge shall carry out all useful investigations, even of his own motion. He shall have the right to hear, without formality, persons who can enlighten him and those whose interests are likely to b…
The expert must take into consideration the observations or claims of the parties, and, where they are in writing, attach them to his opinion if the parties so request. However, where the expert has s…
When the public prosecutor is present at the expert assessment operations, his observations are, at his request, recorded in the expert's opinion, as well as the follow-up given to them by the expert.
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