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Showing 121–130 of 1180 articles for “Art. 1594 E”
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d'art or collectors' items against theft or fire under a contract or agreement in force at the ti…
I. - Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management compa…
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account,…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
In the department of Guiana, the rates of stamp duty provided for in this code are reduced by half. The same reduction shall apply to the rates of registration duties and land registration tax, except…
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
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…
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