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Showing 6511–6520 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - Where a person acquires the right to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means t…
…e taxed in respect of each financial year after an actuarial apportionment when the premium exceeds 10% of the acquisition price.However, this actuarial apportionment is not applicable to the loans or…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, the amount of the tax credit is equal to twice the product determined in…
…nce with Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agricult…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspond…
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
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