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Showing 471–480 of 34815 articles for “Art. 3°-b”
The notary who receives a deed of sale, exchange or division is required to inform the parties of the existence of the penalties laid down by articles 850 and 1837. Express mention of this information…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° o…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
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