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 3031–3040 of 65217 articles for “Art. L. 223-7 and L. 223-9”
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…
…r liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial…
Any presumptive reserved heir may renounce the right to bring an action for reduction in an unopened succession. Such renunciation must be made in favour of one or more specified persons. The renuncia…
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…
…in France; 2° Individuals who do not have their tax domicile in France, in respect of the property and real estate rights mentioned in 1° of Article 965 located in France and the units or shares of c…
…alue 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 0.50 Greater than €1,300,000 and less than or equal to €2,570,0…
…e in France. This deduction is limited to the tax on real estate wealth paid in respect of property and real estate rights located outside France or on the value of the shares defined in 2° of article…
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…
…versity-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 of practi…
…ission to the competent authority of the application for which the dematerialised stamp is required and the date of completion of the examination of that application by that authority.
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