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Showing 601–610 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
…in foreign undertakings referred to in 5° of the I of article L. 214-36 are only eligible for inclusion in the assets of an undertaking for collective real estate investment if these undertakings dra…
Notwithstanding article R. 214-83, the assets of a real estate investment company with variable capital may also include direct or indirect holdings in companies mentioned in 2° and 3° of the I of art…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
…fulfils the conditions set out in the same first paragraph are also exempt when the different professional activities carried out are either similar or related and complementary. However, for the appl…
…lowance is applied to the real market value of the property if it is occupied as the owner's main residence. In the case of joint taxation, only one property is eligible for the above allowance. Secur…
…article L. 6325-17 du même code; 8° De l'Agence nationale de la recherche; 9° Des fondations universitaires et des fondations partenariales mentionnées, respectivement, aux articles L. 719-13 du code…
…ded for in articles 635 and 647 III, deeds recording the formation of commercial companies are provisionally registered free of charge. Subject to the provisions of article 1717, the duties and taxes…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
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