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Showing 1–10 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ned in 1° of Article 965, for the acquisition of a taxable asset or for expenditure mentioned in 2° and 3° of I of Article 974 relating to such an asset, in proportion to the stake held by that person…
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
The right of return provided for in
…contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable property, and by the estimate contained in the inven…
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
…e. - the holder of a public or ministerial office, any depreciation resulting from the said death and affecting the value of the unlisted securities or intangible assets thus transmitted shall be ta…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
…rticle 278-0 bis. The option is valid from the first day of the month following that of the request and until the end of the second calendar year thereafter. It is renewable by tacit agreement, for pe…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
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