Article 793 ter
…nd 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, account is taken of all gratuitous transfe…
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Showing 171–180 of 1220 articles for “Art. 1729 & 1840 G ter”
…nd 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, account is taken of all gratuitous transfe…
…y with the persons referred to in 1° of Article 965, less than 5% of the company's capital and voting rights. The taxpayer may also hold, directly or indirectly, less than 5% of the company's capital…
I. - All transfers made by sociétés d'aménagement foncier et d'établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions o…
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…
The tax mentioned in article 680 :1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of i…
…of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers of real estat…
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
I. - In municipalities classified in the geographical areas mentioned in I of Article 232, the municipal council may, by a resolution passed under the conditions laid down in article 1639 A bis, incre…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
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