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Showing 171–180 of 1294 articles for “Art. 796-0 ter”
…holder's seventieth birthday and 1 January of the year of the declaration, where this amount is greater than or equal to €7,500;2° For other contracts, regardless of when they were taken out, the cumu…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…
Subject to the provisions of
…ial Security Code, constituting an advance payment of the tax credit provided for in Article 200 quater B of this Code, is deducted from the amount of the tax credit from which the person concerned be…
The methods of payment of death transfer duties relating to securities, sums, values or assets of any kind which are unavailable outside France as a result of measures taken by a foreign government sh…
…dification of their amount. This request specifies the presumed amount of tax. It may not be made after 30 June and is taken into account in the month following that in which it is made.The balance of…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
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Failure to comply with any of the obligations set out in Article 242 bis, observed during an inspection, is punishable by an overall fixed fine set at a maximum of €50,000.
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