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Showing 2361–2370 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from an…
The tax mentioned in article 680 :1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of i…
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
I. - Documents relating to the application of loi n° 66-509 du 12 juillet 1966 relative à l'assurance maladie et à l'assurance maternité des travailleurs non salariés des professions non agricoles, ar…
I. - The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. - 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime,…
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