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Showing 2391–2400 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
…500 to 4,999 inhabitants27From 5,000 to 9,999 inhabitants29From 10 000 to 19 999 inhabitants33From 20 000 to 29 999 inhabitants35From 30 000 to 39 999 inhabitants39From 40,000 to 49,999 inhabitants43…
The employer's contribution to the acquisition of holiday vouchers provided for in article L. 411-11 may not exceed a percentage of their value in full discharge of obligations. This contribution may…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
…of sowing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d'orientation sur la forêt, this exemption period is reduced to ten years…
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