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Showing 11–20 of 1102 articles for “Art. 1594-0 G”
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
Anyone not prohibited by law may buy or sell.
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
On deliberation by the departmental council, rehabilitation leases are exempt from land registration tax. The deliberation takes effect within the time limits set out in Article 1594 E.
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance…
The departmental council may, by deliberation, exempt from land registration tax or registration duties acquisitions by mutual pension societies for veterans and victims of war who benefit from the St…
The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acq…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
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