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Showing 1341–1350 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…ing and maintaining the income.2. The annual net overall income used as a basis for income tax is determined by totalling the net profits or income mentioned in I to VI of the 1st sub-section of this…
…of table 5) gives rise to the collection of:1° A fixed fee of €56.60, in the case of notarisation after death, recording the devolution of the estate;2° A proportional fee, according to the following…
The fee provided for in Article R. 663-11 in respect of the approval of a disposal plan in the course of receivership or compulsory liquidation proceedings (number 9 of Table 4-1) is set in proportion…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
For the application of this section, freediving is subject to the provisions of article A. 322-81 and I of article A. 322-78. By way of derogation from I of article A. 322-78, for freediving in the 0…
I.-The fixed portion provided for in the second paragraph of article L. 2335-16 amounts to €9,000. The variable portion provided for in the same paragraph is allocated according to the following scale…
The loan, the bond with or without guarantee, the acknowledgement of debt, and the credit opening (number 137 in table 5) give rise to the collection of a proportional emolument, according to the foll…
The joint ownership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixe…
The sharing of construction companies (number 100 in table 5) gives rise to the collection of a proportional fee, according to the following scale: Base brackets Rate applicable 0 to €6,500 0.967% Fro…
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