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Showing 15411550 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
A: Taxable agreements

Article 991

Any insurance agreement entered into with an insurance company or company or with any other French or foreign insurer is subject, regardless of the place and date at which it is or was entered into, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 sexies

The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Deeds of deposit

Article 1116

…lues of any kind set out in the deeds deposited and liable to the proportional duty do not exceed €75, are registered free of charge.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14° bis : Inheritance tax. Exemption for property and property rights located in Corsica

Article 1135 bis

…ished deed on condition that the notarised certificates mentioned in 3° of article 28 of decree no. 55-22 of 4 January 1955 reforming land registration relating to such property are published within t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special schemes and exemptions

Article 999

Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125

The filing of deeds and documents required to reconstitute mortgage documentation destroyed by a case of force majeure is exempt from all duties and taxes, as well as from the contribution provided fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12°c: Trust

Article 1133 quater

…ding the transfer of additional property or rights to the trustee are subject to a fixed duty of €125. However, Article 1020 does not apply to deeds recording the return of all or part of the trust es…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 bis

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01°: Energy savings

Article 1383-0 B

…or in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E

I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…

AI translation · Updated 7 Nov 2023Open Article
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