Article 793 ter
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
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Showing 1431–1440 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account,…
I. - Subject to the provisions of I of l'article 257 :1° Deeds of formation of companies or economic interest groupings which do not contain a transfer of movable or immovable property, between the pa…
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
…rgers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…
…icles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l'application des articles 10 du décret n° 55-22 du 4 janvier 1955 et 9 du décret n° 79-1037 du 3 décembre 1979. These provisions are not appli…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
…th the third paragraph of Article 2436 of the Civil Code shall be liquidated at a single rate of 0.05% on the sums subject to the write-off.
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