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Showing 21–30 of 690 articles for “Art. 1681 F”
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
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…
The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive ce…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an e…
…rsuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
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…
For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…
When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…
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