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Showing 9321–9330 of 10478 articles for “Art. 150 VI”
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…nce as a result of measures taken by a foreign government, shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of…
…s heirs or interposed persons. The persons designated in the last paragraph of Article 911 of the Civil Code are deemed to be interposed persons. However, where the debt was granted by an authenticate…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
…1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
…taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions provided for in articles 7,…
…ount at half their amount.The rental values of equipment subject to the exceptional depreciation provided for in Article 39 AB or Article 39 quinquies DA are taken into account for half of their amoun…
…unicipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis, institute a 50% allowance applied to the rental value of build…
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