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Showing 3901–3910 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I. - 1. Persons who ensure the payment of income distributed by a real estate investment trust, as mentioned in a du 1 du II de l'article 239 nonies, are required to declare, on the declaration mentio…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
I. - The credit institutions and finance companies referred to in article L. 511-1 of the Monetary and Financial Code passible for corporation tax, income tax or an equivalent tax, having their regist…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
…erest carried out on the private portions provided for in f of article 25 of the aforementioned law n° 65-557 of 10 July 1965 as well as work carried out on the common portions and equipment of the bu…
Wills received by notaries must be registered within three months of the date of the testator's death.Division wills deposited with or received by notaries must be registered no later than the registr…
The provisions applicable to buildings located in the departments of Moselle, Bas-Rhin and Haut-Rhin shall be laid down by decree (1).
With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the hei…
…or published deed, provided that the notarised certificates mentioned in 3° of article 28 of decree n° 55-22 of 4 January 1955 reforming land registration, relating to such property, are published wit…
Must be registered within one month of their date:1. Subject to the provisions of articles 637 and 647:1° Deeds of notaries with the exception of those referred to in article 636;2° (Repealed);3° Deed…
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