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Showing 1511–1520 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - A real estate security contribution is payable to the State by any person who requires the completion of the formalities provided for in 1° and 2° of article 878.II. - Only those formalities requ…
The real estate security contribution is paid in advance by applicants to the service responsible for land registration. The service responsible for land registration gives a receipt for this at the f…
…or associations who undertake in the loan deeds granted under the conditions set out in decree no. 50-899 of 2 August 1950 relating to the allocation of State-guaranteed loans for the construction of…
…tax credits representing tax paid abroad and non-dischargeable deductions and, on the other hand, 75% of total worldwide income net of professional expenses for the previous year, after deducting onl…
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
…goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfer duties and taxes when the purchaser undertakes to resell within five y…
…certain, court decisions that have become final, transfers by death carried out, before 1 January 1956:1° - which were not subject to publicity under the previous regime, but would have been subject t…
…subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from any levy for the benefit of the Treasury if the purchaser undertakes in the deed…
…rmed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a professional economic development committee governed by the same law, is…
…y be claimed on documents produced in connection with the application of the aforementioned law of 15 December 1923, as amended by the law of 6 February 1941. The foregoing provisions do not apply to…
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