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Showing 81–90 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”
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…
I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
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