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Showing 221–230 of 2166 articles for “Art. 239 bis AB”
…or capitalisation contracts, into investment companies with a preponderance of real estate with variable capital. 2. (Repealed)
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…lds less than 10% of the rights of the undertaking for collective investment, alone and where applicable jointly with the persons mentioned in 1° of the same article 965, and when the assets of the un…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
…ons and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and land registration tax.
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
…of the lessee, are subject to the provisions of this code concerning transfers of ownership of immovable property.
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
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