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Showing 21–30 of 1102 articles for “Art. 1594-0 G”
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…
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…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
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…
…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, of each of the units in n…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
…the income mentioned in article 204 C is made up of the amount of profits or income taxed on the progressive income tax scale in the last year for which the tax was established on the date of the paym…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
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