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Showing 191–200 of 2166 articles for “Art. 239 bis AB”
…her Member State of the European Community or imported from another State party to the Agreement establishing the European Economic Area or from Turkey, already bearing the imprint, on the one hand, o…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…der the same conditions when the adult children of the deceased, his or her spouse or partner are unable to work under normal conditions of profitability, due to a physical or mental disability, conge…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…
…er duties for no consideration, when the donation relates to:a. All or an undivided share of the movable and immovable tangible and intangible property allocated to the operation of a sole proprietors…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
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