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Showing 7461–7470 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…thus determined is reduced by the proportion of rent that is not deductible under the provisions of 10 of Article 39. However, where the term of the leasing contract is at least fifteen years, this re…
…f works of public interest ;c) If a balancing payment is made by either party, this does not exceed 10% of the market value of the property or rights handed over in the exchange or the amount of the c…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…covered by Article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifying the legal framework for asset management, professional priv…
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
…benefit from a tax credit in respect of the non-interest-bearing loans referred to in Article L. 31-10-1 of the Construction and Housing Code. The conditions for granting and the terms and conditions…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…ctive interest carried out on private areas as provided for in f of article 25 of law no. 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis ainsi que des travaux réalisé…
Wills received by notaries must be registered within three months of the date of the testator's death.Division wills deposited with or received by notaries must be registered no later than the registr…
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