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Showing 2271–2280 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
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 - (Repealed with effect from 1st January 2000).IV. -(Repealed).V. - The examination fee for obtaining the deep-sea extension and the large inland waterway yacht extension is set at 38 €.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.
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