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Showing 6401–6410 of 32116 articles for “Art. 25-12 to 25-18”
…298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identified for all transactions of €15,000 or more. 2. Where they are subject to the ob…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…provided by taxable persons acting in the name and on behalf of others in the transactions referred to in a. 2. Investment gold is: a. Gold in the form of a bar, ingot or wafer weighing more than one…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
…ath duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over…
…urname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of this date must also be provided before the declaration is regist…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
…Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, the amount of duty is calculated, taking into account any allowances, charges or deductions,…
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