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Showing 1391–1400 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…eceived in the same circumstances, awarded the "Died for France" mention provided for in article L. 511-1 of the Military Invalidity and Victims of War Pensions Code or the "Died for the Nation's serv…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
…hose adopter or adopters have lost all their descendants in the direct line, having died for France;5° Adoptees whose family ties with the natural family have been declared severed by the court hearin…
…ty transferred by death or inter vivos are exempt from transfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above ha…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
…on are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The rate mentioned in the first paragraph also applies to declarations and descriptive statements…
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
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