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Showing 101–110 of 836 articles for “Art. 732 ter”
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
…tion for the benefit of the Treasury. This article only applies to transfers of property acquired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of…
…d to obtain the decision declaring the estate vacant and to manage the estates mentioned in the Chapter V of Title I of Book III of the Civil Code.
…pursuant to I to III of Article L. 1311-5 and Article L. 1414-16 du code général des collectivités territoriales, as well as administrative emphyteutic leases concluded pursuant to article L. 2341-1…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
…respect of the five years following that of the completion of the work, which must take place no later than 31 December 2021.The nature of the work giving entitlement to the allowance and its complia…
…are deducted from the allocations mentioned in article L. 2332-2 du code général des collectivités territoriales.
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
…a fraction of the value added produced by the business, as defined in Article 1586 sexies.For the determination of the business value added tax, the value added produced and the turnover achieved duri…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
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