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Showing 3661–3670 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
I. - (Repealed).II.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…
With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…
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
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…
I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C,…
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