French General Tax CodeIn force
Section II: Tax base
Article 967
Article 754 B is applicable to real estate wealth tax.
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Showing 2291–2300 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
Article 754 B is applicable to real estate wealth tax.
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
…utes, the price written in full and drawn off the line in figures.Each session is closed and signed by the public officer, the sworn goods broker or the person authorised to conduct the sale.When a sa…
The contribution levied for the publication of each deed is liquidated at the single rate of 0.10% on the sums stated or the value estimated by the applicants, on pain of refusal to deposit, of the im…
…for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the date of submission to the compete…
Passports, national identity cards and passport visas to be issued to persons who are genuinely indigent and recognised as being unable to pay for them, are issued free of charge..
…f 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 limited to the t…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
Genuinely indigent persons recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958
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