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Showing 2841–2850 of 47576 articles for “Art. 15 II”
…or jointly with the persons referred to in 1° of this article, controls within the meaning of 2° of III of Article 150-0 B ter, or which the taxpayer or one of the persons mentioned in 1° of this arti…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
…assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exc…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
…ted market or offered to the public on a multilateral trading facility subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held b…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
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