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Showing 231240 of 30141 articles for Art. Cass. 1ère civ. avis 15-12-2021 n° 21-70.022 F-B

French General Tax CodeIn force
a: Valuation rules

Article 764 bis

Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 763 bis

The right of return provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 762 bis

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Transfers subject to reduced or exempt taxation

Article 707 bis

In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 199 undecies B

…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Provisions specific to certain agreements

Article 817 B

The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis HZ bis

A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383-0 B bis

1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title one: Tax assessment and control

Article 1649 quater B bis

A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Definition of property income

Article 14 B

Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…

AI translation · Updated 8 Nov 2023Open Article
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