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Showing 5501–5510 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…ed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not allocat…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance…
…om the date of the deed of acquisition. The amount of this allowance, which may not be less than €7,600 or more than €46,000, is set, within these limits, by fraction of €7,600. Decisions taken in app…
…0% for the portion in excess of €1,500,000 40% for the portion in excess of €1,500,000 and up to €2,600,000; 55% for the portion in excess of €2,600,000 and up to €5,500,000; 70% for the fraction in e…
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