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Showing 1371–1380 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, e…
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
The stamp contribution is paid, in accordance with the terms and conditions laid down by decrees, either by the use of stamping machines, or by the affixing of mobile stamps, or by means of the stamp…
…of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of th…
…rity contribution is rounded to the nearest euro. The fraction of a euro equal to or greater than 0.50 is counted as one. When the service responsible for land registration, pursuant to article 880, d…
…tuted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets men…
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