Article 150-0 B bis
…event of an exchange with a balancing payment, the amount of the balancing payment does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…
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Showing 201–210 of 29661 articles for “Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011”
…event of an exchange with a balancing payment, the amount of the balancing payment does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…
…lso apply when the contribution is made with a balancing payment provided that this does not exceed 10% of the nominal value of the securities received. However, the capital gain is, up to the amount…
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…his classification is evidenced by the documents referred to in articles L. 214-23 and L. 214-24-62 du code monétaire et financier.B. - The taxpayer shall pay the sale or redemption price or the amoun…
I. - Subject to the provisions of article 1020, the purchaser, donee, heir or legatee of a work of art, books, collectors' items or documents of high artistic or historical value, is exempt from trans…
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…
Documents relating to the application of social security legislation are exempt from registration duties provided that they expressly refer to it.
…social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same applies to transfers of the…
…al estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.
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.
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