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Showing 8741–8750 of 10478 articles for “Art. 150 VI”
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou libérale transmises par décès, entre vifs ou…
…efit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the scope of the first paragraph of Article 368-1…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…he assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitled to chall…
…he rental value applied in the year preceding the contribution, demerger, merger or transfer.The provisions of the first paragraph apply only to tangible fixed assets directly affected by the contribu…
…ith the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, with…
The application for the issue of a residence permit bearing the wording "long-term resident-EU" provided for in article L. 426-17 is equivalent to an application for renewal of the residence permit pr…
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