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Showing 181–190 of 34820 articles for “Art. 3.b”
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
The late payment interest provided for in
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 €.
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
The right of return provided for in
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
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