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Showing 7481–7490 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
During the period of repayment of loans taken out for the construction of a dwelling, amicable transfers of individual low-rent dwellings with the aim of substituting solvent persons, fulfilling the c…
Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
The right of return provided for in
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
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