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Showing 181–190 of 52277 articles for “Art. 1 ter”
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
…are not negotiable on a regulated market under the conditions provided for in 3 or 4 of Article L. 313-7 of the Monetary and Financial Code, the sums corresponding to the share of the rent taken into…
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
…ly transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the duties due…
…al, the request form is completed online and the mandatory attachments mentioned in article R. 2333-120-31 are downloaded in the order shown on the form. The other attachments are presented separately…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…rge, provided that these contributors were related or allied up to and including the fourth degree (1).(1) For the application of these provisions in the French overseas departments, please refer to a…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
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