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Showing 641–650 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
I. - In accordance with the first paragraph of Article L. 3315-1 du code du travail and subject to the provisions set out in the third paragraph of the same article, the amount of profit-sharing paid…
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
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…
1. Failure to produce within the prescribed period a document that must be submitted to the tax authorities, other than those mentioned in articles 1728 and 1729, will result in a fine of €150.The fin…
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…
I. - A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship u…
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