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Showing 101–110 of 61439 articles for “Art. R. 3304-22 · C. mon. fin. Art. L. 224-4”
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…s allocated to the operation of the business for a period of four years from the date of the transfer. c.One of the heirs, donees or legatees mentioned in b actually continues to run the business for…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
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