French General Tax CodeIn force
Section II: Tax base
Article 968 bis
…the estate of each of the contracting parties in proportion to the sums invested by each of the survivors in the contract.
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Showing 241–250 of 25519 articles for “Art. IV bis”
…the estate of each of the contracting parties in proportion to the sums invested by each of the survivors in the contract.
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
…language and scientific knowledge, in particular when these payments are made to the benefit of a university foundation, a partnership foundation mentioned respectively in articles L. 719-12 and L. 71…
1. When an individual domiciled in France holds directly or indirectly at least 10% of the shares, units, financial rights or voting rights in a legal entity-a legal person, body, trust or comparable…
…ing 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 agricultural assets are subject, under the same co…
…tion fee of €25. The rate mentioned in the first paragraph also applies to declarations and descriptive statements of division drawn up for the application of articles L. 526-1 to L. 526-3 of the Comm…
…n with the court registry within ten days of being notified of the decision. This appeal has suspensive effect. The owner may be heard by the Investigating Chamber.
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
…ers with a view to the appropriation of profits for each financial year must mention the amount of dividends that have been distributed in respect of the previous three financial years, the amount of…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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