Article 972 ter
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
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Showing 711–720 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
…funds of alternative funds mentioned in article L. 214-139 of the same code, general-purpose professional funds mentioned in article L. 214-143 of the same code, declared funds mentioned in article L…
I.-The rights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentio…
…he European Union or in another State party to the Agreement on the European Economic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion and a…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
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.
Article 754 B is applicable to real estate wealth tax.
…oned in 3° of 1 of article 793 and under the same conditions. III.-Property leased on a long-term basis under the conditions provided for in articles L. 416-1 à L. 416-6, L. 416-8 and L. 416-9 of the…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
…ed in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for their full ownersh…
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