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Showing 65716580 of 14701 articles for Art. BOI-RFPI-BASE-10-20 n° 60

French General Tax CodeIn force
2: Merger deeds

Article 816 A

I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Bailiffs

Article 866

With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Designation of buildings in deeds and judgments, based on cadastral data

Article 870

The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or ri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage

Article 958

Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage

Article 959

Genuinely indigent persons recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01°: Energy savings

Article 1383-0 B

1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°g: Priority development zones

Article 1383 J

I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ca: Correction applied to allowances when property tax on built-up properties is transferred

Article 1388-0

I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° bis Intermediate housing

Article 1384-0 A

New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01°: Energy savings

Article 1383-0 B bis

1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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