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Showing 2091–2100 of 67225 articles for “Art. L. 237-9 and R. 237-9”
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
…the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the exac…
I.-Without prejudice to the application of the provisions of I of article R. 6123-91, the establishment authorised to treat cancer in children and adolescents under the age of eighteen is a member of…
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…
…ned in 1° of Article 965, for the acquisition of a taxable asset or for expenditure mentioned in 2° and 3° of I of Article 974 relating to such an asset, in proportion to the stake held by that person…
…ax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in respect of income and proceeds…
Direct or indirect gifts that affect the reserve of one or more heirs are reducible to the available portion when the estate is opened.
…ver this excess may be. The payment of the compensation by the reserved heir is made by taking less and in priority by way of deduction from his rights in the reserve.
…he reduction shall be made by the marc le franc, without any distinction between universal legacies and particular legacies.
…n heir are likely to be affected by gifts made by the deceased, he shall inform each heir concerned and known, individually and, where applicable, before any division, of his right to apply for a redu…
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