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Showing 4151–4160 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
…are laid down by a decree in the Council of State. As an exception to the provisions of article R. 200-2 of the Book of Tax Procedures, the original, exempt from all tax formalities, may be produced…
The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or ri…
Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…
Genuinely indigent persons recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958
…January 1989 that have been the subject, by the owner, of capital expenditure mentioned in article 200 quater and carried out in accordance with the conditions set out in 6 of the same article when t…
…efit of the exemption is subject to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…spectively for the commune and the department, of the tax allowance rate by the tax rate applied in 2020 on the territory of the commune; On the other hand, the product of the tax allowance rate by th…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
…ax on built properties up to 50% or 100% the construction of new housing completed from 1st January 2009 whose high level of overall energy performance, determined under conditions set by decree, is h…
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