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Showing 51–60 of 5503 articles for “Art. 1383-0 B bis”
…the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 wher…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
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