Article 982
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
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Showing 2941–2950 of 65200 articles for “Art. L 631-7 and L 631-9”
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
…in favour of one or more specified persons. The renunciation is binding on the renouncing person only from the day on which it was accepted by the person he is entitled to inherit. The renunciation m…
The renunciation is drawn up by a specific deed received by two notaries. It is signed separately by each renunciant in the presence of the notaries alone. It states precisely its future legal consequ…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
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…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
The tripartite agreement provided for in the last paragraph of article L. 6222-7-1 is not required in the cases provided for in articles L. 6222-11 and L. 6222-12-1, in 2° of article L. 6222-37 and in…
…ith a university-approved senior practitioner, an agreement is signed between the university hospital centre and the practitioner concerned. It sets out the duration of the assignment, the conditions…
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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