French General Tax CodeIn force
Section II: Tax base
Article 967
Article 754 B is applicable to real estate wealth tax.
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Showing 1491–1500 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Article 754 B is applicable to real estate wealth tax.
…and those leased on a transferable basis under the conditions set out in articles L. 418-1 à L. 418-5 of the same code are exempt provided, on the one hand, that the term of the lease is at least eigh…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
Each item awarded is entered immediately in the minutes, the price written in full and drawn off the line in figures.Each session is closed and signed by the public officer, the sworn goods broker or…
The contribution levied for the publication of each deed is liquidated at the single rate of 0.10% on the sums stated or the value estimated by the applicants, on pain of refusal to deposit, of the im…
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
Passports, national identity cards and passport visas to be issued to persons who are genuinely indigent and recognised as being unable to pay for them, are issued free of charge..
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
…real estate rights located outside France or on the value of the shares defined in 2° of article 965 representative of these same assets.
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