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Showing 56015610 of 14701 articles for Art. BOI-RFPI-BASE-10-20 n° 60

French General Tax CodeIn force
Section IX: Miscellaneous provisions

Article 1132

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Jurisdictions. Various procedures

Article 1100

The fixed procedural fee referred to in 2° of Article 1018 A, payable for decisions rendered pursuant to the article 778 of the code of criminal procedure, for the rectification of entries made in cri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII: Jurisdictions. Various procedures

Article 1112 ter

In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Other duties and taxes

Article 990 J

I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 1379

…la taxe foncière sur les propriétés non bâties, prévues à l'article 1519 I ;15° A fraction equal to 60% of the component of the flat-rate tax on network companies relating to geothermal electricity pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Miscellaneous provisions

Article 1133

Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Scope of application

Article 991

Any insurance agreement entered into with an insurance company or company or with any other French or foreign insurer is subject, regardless of the place and date at which it is or was entered into, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General information

Article 1379-0 bis

…furnished premises not allocated to the main dwelling under the tax regime provided for in Article 1609 nonies C :1° Urban communities, with the exception of those mentioned in 1° of II;1° bis Metropo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1454

The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1453

Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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