Article 1136
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
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Showing 1481–1490 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
…ns of article 1020, the compulsory devolution to works of general agricultural interest of the surplus of net assets over the share capital of dissolved agricultural cooperative societies does not giv…
…ning plan for communes that have suffered significant destruction as a result of cataclysms or serious events are exempt, subject to the provisions of article 1020, from registration duties.
…registration duties provided that they expressly refer to it. This exemption extends to the special tax on insurance contracts.II. - When regional mutual funds created in application of the aforementi…
I. - Except where they involve a transfer of ownership, usufruct or enjoyment, decisions given in proceedings where at least one of the parties is in receipt of legal aid are exempt from registration…
Life certificates are exempt from registration.
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
…g from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in article 879. The same applies to transfers of property, rig…
…y 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregular owners of immovable property:1° Transfers…
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