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Showing 531–540 of 68221 articles for “Art. I-3° and Art. 156 bis”
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
…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 tenant farming and sharecropping, or by article…
…mproperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amount.
…f contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
…s, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the pur…
…relating to the whole of the co-ownership in respect of expenditure:1° Provided that the materials and equipment concerned comply with the technical characteristics and minimum performance criteria s…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
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