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Showing 4121–4130 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The provisions of Articles R. 692-4 and R. 692-5 shall apply to the suspension measure referred to in Article 60 of the aforementioned Regulation (EU) No 2015/848.
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
…following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the undertaking for collective investment, alone and where applicable jointly w…
I.-The rights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentio…
…tly and, where applicable, indirectly, alone or jointly with the persons mentioned in 1°, less than 10% of the capital and voting rights are not taken into account. For the purposes of determining the…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
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