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Showing 1481–1490 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
…the persons referred to in 1° of this article, controls within the meaning of 2° of III of Article 150-0 B ter, or which the taxpayer or one of the persons mentioned in 1° of this article reserves the…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
…a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000 0.50 Greater than €1,300,000 and less than or equal to €2,570,000 0.70 Greater than €2,570,000 and les…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
…this code, must be recorded on the minutes as well as the minutes mentioned in 6° of 2 of Article 635, in the version applicable on 31 December 2019, which are not subject to a proportional or progres…
…ed on behalf of up to three persons and relating to up to five buildings.In addition to this fee:a) 5 € per person indicated beyond the third;b) 2 € per building beyond the fifth.II. - For requisition…
…immovable property is required to inform the parties of the existence of the penalties laid down in 5 of V of article 1754, to articles 1729 and 1840 B of this code and to Article 1202 of the Civil Co…
The Minister for the Economy and Finance is authorised to grant taxpayers a 0.50% discount on the amount of duties collected by means of machine fingerprinting (1).
…ubmitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Code are subject to a stamp duty of €55 collected in the manner provided for in Article R. 436-3 of the Code on the Entry and Residence o…
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