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Showing 6281–6290 of 49805 articles for “Art. 25-8 II”
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
…in 1° of the same article 965 or a company or organisation mentioned in 2° of the said article 965. II.-The rights attached to a lease-to-own contract governed by law no. 84-595 du 12 juillet 1984 déf…
…or jointly with the persons referred to in 1° of this article, controls within the meaning of 2° of III of Article 150-0 B ter, or which the taxpayer or one of the persons mentioned in 1° of this arti…
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 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 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…
…assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exc…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
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