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Showing 1441–1450 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
…he management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the application of article 965…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Subject to the provisions of 3° of l'article 679, the certificates of ownership and notarial deeds required by the savings banks and the national savings bank to effect the repayment, transfer or rene…
The provisions laid down with regard to mutual societies defined by Article L. 111-1 of the Code de la mutualité applies to student associations recognised as being in the public interest.
Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfe…
During a period the expiry of which will be set by decree in the Conseil d'Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily requ…
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