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Showing 1371–1380 of 2313 articles for “Art. I et IV · CGI Art. 1477 · CE plén. 30 March 1990”
I. to III. - (Repealed with effect from 1st January 2000).IV. -(Repealed).V. - The examination fee for obtaining the deep-sea extension and the large inland waterway yacht extension is set at 38 €.>
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
The tax provided for in article 990 D is not applicable:1° To international organisations, sovereign States, their political and territorial subdivisions, and to legal persons, bodies, trusts or compa…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…
The services responsible for land registration are responsible for: 1° Carrying out the civil formalities prescribed for the registration of liens and mortgages and other rights over immovable propert…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
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