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Showing 21–30 of 948 articles for “Art. 1594 F quinquies”
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
Failure to file the declaration referred to in article 223 quinquies C carries a fine of up to €100,000.
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first,…
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company wh…
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