Article 223 L
…th or fifth paragraphs of I of Article 223 A is split under the conditions provided for in Article 210 B. Each company receiving the contributions makes the reintegrations referred to in the third par…
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Showing 6091–6100 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…th or fifth paragraphs of I of Article 223 A is split under the conditions provided for in Article 210 B. Each company receiving the contributions makes the reintegrations referred to in the third par…
…ated in a zone franche urbaine-territoire entrepreneur, as defined in B du 3 de l'article 42 of law n° 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire;2° P…
The parent company shall file the declaration of overall income for each financial year under the conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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