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Showing 1311–1320 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
EXEMPTIONSHolders of the third year certificate (P2 b), provided for in article 1 of the decree of 30 April 1968, are exempt from the tests for the common part of the examination for the first level S…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
The trust contract and its subsequent deeds, where they require a notarial deed pursuant to the second paragraph of Article 2012 of the Civil Code or the second paragraph of Article 2019 of the same c…
The certificate of ownership that is issued following the determination of the occurrence of a resolutory condition leading to the revocation of a donation pursuant to the article 960 of the civil cod…
Documents relating to consent to adoption carried out pursuant to article 348-3 of the Civil Code give rise to the collection of a fee of €77.11.
The ownership certificate issued following the automatic dissolution of a non-trading property company that has not been registered and which results in undivided ownership between the former partners…
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