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Showing 1561–1570 of 59323 articles for “Art. 214-9 and 214-10”
…ing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the fra…
…ng contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the…
…conomic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion and a mutual assistance agreement on tax collection, nor to the persons mentioned in…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
…r liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial…
Any presumptive reserved heir may renounce the right to bring an action for reduction in an unopened succession. Such renunciation must be made in favour of one or more specified persons. The renuncia…
The renunciation is drawn up by a specific deed received by two notaries. It is signed separately by each renunciant in the presence of the notaries alone. It states precisely its future legal consequ…
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