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Showing 3151–3160 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The I of Article 1056 may be invoked on the occasion of transfers of ownership provided for by the Order of 8 September 1945, authorising the direct construction by the State or by associations for th…
Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in artic…
I. - Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
Agreements concluded pursuant to the first paragraph of Article L. 142-6 and article L. 181-38 of the Code rural et de la pêche maritime are exempt from registration duties.
I. - 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties…
I. - Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d'orientation agricole (1), carried out by sociétés d'aménage…
I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by…
I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
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