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Showing 3771–3780 of 63585 articles for “Art. L. 631-7 et L. 631-7-1”
…disposal of land for forestry use or forest stands are subject to income tax under the conditions set out in the articles 150 U to 150 VH when the activity of exploitation or management of these land…
The purchaser shall indicate in the invitation to tender whether the award procedure is open to economic operators from countries outside the European Union or the European Economic Area.
…for tax purposes in France within the meaning of Article 4 B; 2° Movable and immovable property, whether owned directly or indirectly, located in France, and in particular French public funds, intere…
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
…calendar year in which it was entered into or the following year for a reason other than marriage between the partners or the death of one of them.
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…hold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than thr…
…he event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on t…
…ship of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or the shares or stocks of a company, an allowance of €300,000 is applied, at the option of…
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