Article 1594-0 G
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,…
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Showing 1791–1800 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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,…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
…sub-section 2 of section 2 of chapter III of title III of book I of the tourism code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration:…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…
…treprises de réseaux prévue à Article 1519 D as well as the share of the component of the flat-rate tax on network companies relating to photovoltaic power stations provided for in Article 1519 F whic…
…ders of non-commercial profits who do not exercise the option referred to in Article 93 A means the amount, excluding tax, of fees or receipts collected in their name, less retrocessions, as well as m…
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
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