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Showing 321–330 of 56695 articles for “Art. comité juridique of 9 January 2019”
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
Information concerning the health of workers is either kept within the prevention and occupational health services which collected it, or deposited by these establishments with a hosting organisation…
…liability, merchant ships and fishing vessels taken out against maritime or river navigation risks of any kind ;4° Contracts of insurance on the body, goods carried and carrier's civil liability, of…
The amount of aid may not exceed that of the actual loss of turnover recorded over the period between 1 January and 31 March 2021 in relation to the average turnover achieved between 1 January and 31…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
…tified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberality, whatever this excess may be. The payment of the compensa…
Where testamentary dispositions exceed either the available portion or the portion of this portion remaining after deducting the value of inter vivos gifts, the reduction shall be made by the marc le…
The reduction of inter vivos dispositions may only be requested by those in whose favour the law makes the reserve, by their heirs or successors: the donees, the legatees, nor the creditors of the dec…
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