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Showing 6221–6230 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The provisions of Article 238 quater B shall apply to the transfer to a fiduciary estate of rights or shares considered, pursuant to I of l'article 151 nonies, as assets allocated to the exercise of t…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
I. - In the event of a transfer for valuable consideration of all or part of the settlor's rights representing the assets or rights transferred into the trust assets which are not entered on the balan…
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
…or manual workers provided for in the second paragraph of III of Article 80, as amended, of the loi n° 76-1232 du 29 décembre 1976. 3° Deeds for special construction loans designated in Article L. 312…
…in France or of the real rights held directly or indirectly relating to such property is less than €100,000 or 5% of the market value of the said property or other rights; b) Or set up for the purpose…
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