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Showing 971–980 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
I. - A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship u…
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating…
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
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