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Showing 5141–5150 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
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…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The association referred to in article L. 5214-1 determines the annual amount of permanent expenses incurred as a result of the disability referred to in 6° of article R. 5213-42 or 5° of article R. 5…
…wing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d'orientation sur la forêt, this exemption period is reduced to ten years for…
…30 000 to 39 999 inhabitants39From 40,000 to 49,999 inhabitants4350,000 to 59,999 inhabitants45From 60,000 to 79,999 inhabitants49From 80,000 to 99,999 inhabitants inhabitants53From 100,000 to 149,999…
…ix 4-7) DESIGNATION OF THE SERVICE PERFORMANCE PERIOD 114 Procès-verbal description of the premises 60 minutes 115 Opposition to marriage 10 minutes
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