French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 bis
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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Showing 581–590 of 63992 articles for “Art. I.1° bis”
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
I. - Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weigh…
If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…
For the purposes of income tax or corporation tax, cash subscriptions made between 1 January 1998 and 31 December 2010 to the capital of companies subject to corporation tax under the conditions of or…
In the event of the approved company being wound up or its capital being reduced, the Minister responsible for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicie…
In the event of the dissolution of the company or a reduction in its capital, the Minister for the Economy, Finance and the Budget may order the reintegration of sums deducted pursuant to article 217…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
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