French Civil CodeIn force
Paragraph 1: Debts of the co-sharers
Article 867
…is allotted his debt only if, when balanced, the account shows a balance in favour of the undivided estate.
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Showing 4321–4330 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…is allotted his debt only if, when balanced, the account shows a balance in favour of the undivided estate.
…lf of each year.For each year, these sums are entered in the automatic account for promotion abroad using the following formula:- if B > A then C = (A-B)/B;- if B ≤ A then C = 0;- D = B × (1+C).In…
…rogation, the condition mentioned in article R. 6123-130-1 is not required for sites performing exclusively paediatric interventional rhythmology. Authorisation to carry out interventional rhythmology…
Purchasers may only use a partnership contract if its value exceeds a threshold set at : 1° €2 million excluding tax when the main purpose of the partnership contract is for intangible assets, informa…
…er of pupils domiciled on the territory of each of them; - for 20% of expenditure, in proportion to tax potential. When the pupils of a commune are divided between several municipal establishments ref…
The appraiser ensures that his/her knowledge useful for the appraisal is kept up to date in the technical, legal, tax and accounting fields, through appropriate professional training that takes partic…
The establishments must be open, at least for the duration of the season, to persons who need to use the waters. In communes classified as hydromineral resorts, the duration of the season is the same…
The total number of dwellings used to calculate the ratios referred to in 2° and 3° of II of article L. 2531-14 is equal to the number of items on the general housing tax roll, excluding non-attached…
…se contributions, and all other resources of the fund, after deduction of its management costs. The amount of this provision is invested in : 1° Securities listed on a regulated market for financial i…
…t to the auditors of the paid leave funds the pay slips to enable them to check the accuracy of the amount of wages used to calculate the contribution, as well as any documents justifying the actual p…
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