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Showing 171–180 of 17465 articles for “Art. Form 2044 spéciale”
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
…for the current year to the plots affected is granted to the taxpayer, on a claim submitted in the forms and within the time limits laid down in the tax procedure book. When crop losses affect a sign…
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…
…submitted within the period indicated in Article R. 196-2 of the Book of Tax Procedures and in the forms provided for by this same book.
…tions and the renewal body. However, as regards the tax or duty relating to property handed over to former owners in consideration of their claim on a renovation body, the benefit of the rate reductio…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
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