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Showing 1201–1210 of 28899 articles for “Art. Loi 2023-171 du 9 mars 2023”
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
…xisting on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outwa…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
…the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to their minor children, when they have the legal administration of the latter's prop…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
…0,000 and less than €1,400,000, the amount of tax calculated in accordance with the table in 1 is reduced by a sum equal to €17,500-1.25% P, where P is the net taxable value of the assets.
…onality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Code are subject to a stamp duty of €55 collected in the manner provided for in Article R. 436-3 of the Code on the Entry and Re…
Article 754 B is applicable to real estate wealth tax.
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