Article 1384-0 A
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
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Showing 41–50 of 56564 articles for “Art. 1447-0 and 1478”
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
The net gains and distributions mentioned in I and II of article 150-0 A must be declared under the conditions set out in 1 of the article 170.
…II of article 150-0 A, the capital gains mentioned in 3° of II of article L. 214-81 of the Monetary and Financial Code, distributed by a real estate investment trust mentioned in Article 239 nonies, a…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…50-0 A do not apply, in respect of the year in which the securities are exchanged, to capital gains and losses realised in connection with a public offer, merger, demerger, takeover of a mutual fund b…
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…on acting in a professional capacity or by a legal person, the natural person who has placed assets and rights in it.II. - 1. The transfer by gift or inheritance of assets or rights placed in a trust…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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