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Showing 6381–6390 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
I. - Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located the…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax…
I. - All real estate, whether built or unbuilt, must be taxed in the commune in which it is located.II. - However, for the basis of assessment of property tax on built properties, the rental value of…
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