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Showing 421–430 of 46860 articles for “Art. 80 bis II”
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
The right of return provided for in
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
…t from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owner…
…ceeds the result actually achieved, determined under the conditions set out in the second paragraph.II. - The provisions of I do not apply to transfers resulting from the performance of insurance cont…
…ving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article.The…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
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