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Showing 2291–2300 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”
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…
Article 754 B is applicable to real estate wealth tax.
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
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