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Showing 1431–1440 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
I. - Where they do not fall within the scope of Article 757 B, sums, annuities or values of any kind owed directly or indirectly by one or more insurance and similar organisations, due to the death of…
In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…
The services responsible for land registration are responsible for: 1° Carrying out the civil formalities prescribed for the registration of liens and mortgages and other rights over immovable propert…
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
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