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Showing 2191–2200 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
…ases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases…
…ned with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the same duty is not due for these legacies; consequ…
…rovide, in the forms and according to the rules determined by Article L. 20 of the Book of Tax Procedures, a certificate, dated and signed by him, stating the amount of his claim on the farmer's estat…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…er sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate.1°…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
…of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in the…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
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