Article 972 ter
…tment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of…
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Showing 141–150 of 4479 articles for “Art. 1391 B ter”
…tment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of…
I. - All transfers made by sociétés d'aménagement foncier et d'établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions o…
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…
The tax mentioned in article 680 :1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of i…
…in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers o…
…rtements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out in the article…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3…
I. - (Not applicable)II. - Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of…
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