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Showing 771–780 of 4703 articles for “Art. 151 septies B”
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
I. - Taxpayers domiciled in France within the meaning of l'article 4 B benefit from an income tax reduction for the expenses they incur for the complete restoration of a built building:1° - Located in…
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
I. - The authorisation referred to in II of Article L. 327-10 is issued, on an individual basis, by the chairman of the control commission to the commission's rapporteurs and agents for a renewable pe…
The panels of the control commission meet when convened by their chairman.They may only deliberate if three of their members are present or, where appropriate, regularly deputized.
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