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Showing 1131–1140 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in art…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
…t at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the following year, t…
Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.
Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public const…
I. - Subject to the provisions of I of l'article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code…
…uction as a result of cataclysms or serious events are exempt, subject to the provisions of article 1020, from registration duties.
Sont soumis à une imposition fixe de 125 € : 1° Les transferts de biens de toute nature opérés entre organismes d'habitations à loyer modéré, sociétés anonymes de crédit immobilier ou leurs unions et…
…ting to the improvement of certain housing estates are exempt, subject to the provisions of article 1020, registration duties.
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