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Showing 471–480 of 850 articles for “Art. 151-0”
Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:1° In the case of a residential or professional and residential lease, without prejudice to any…
Divers who have reached the age of majority and who hold a certificate issued by the Fédération française d'études et de sports sous-marins, the Fédération sportive et gymnique du travail, the Union n…
The provisions of sections 2 to 6 of this chapter are applicable, without prejudice to those of Title I of this book, to inspection, maintenance and technical control work, as well as to repair and co…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
Without prejudice to any fees received for the service referred to in d of 4° of I of Article Appendix 4-9, in association matters (number 160 in table 5), deeds relating to property subject to land r…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
A written contract is signed between the subscriber and one of the bodies mentioned in article L. 221-32-1 when a share savings plan is opened to finance small and medium-sized enterprises and mid-siz…
The fee provided for in the first paragraph of Article R. 663-4 in respect of the diagnosis of the safeguard or receivership proceedings (number 1 of Table 4-1), is set as follows: 1° Where the debtor…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
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