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Showing 3781–3790 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…the share of these sums due to each beneficiary, less an allowance of €15,000. The levy amounts to 20% for the fraction of each beneficiary's taxable share less than or equal to €700,000 and 31.25% f…
Each item awarded is entered immediately in the minutes, the price written in full and drawn off the line in figures.Each session is closed and signed by the public officer, the sworn goods broker or…
All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
In accordance with
The filing of deeds and documents required to reconstitute mortgage documentation destroyed by a case of force majeure is exempt from all duties and taxes, as well as from the contribution provided fo…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
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