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Showing 1941–1950 of 7129 articles for “Art. n° 22-10.818 F-B”
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
…3-0 No 2018-284 of 18 April 2018 R. 561-4 and R. 561-5 No. 2020-118 of 12 February 2020 R. 561-5-1 n° 2021-387 of 2 April 2021 R. 561-5-2 to R. 561-9 n° 2020-118 of 12 February 2020 R. 561-10 n° 2021…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
…fession, to a professional non-trading company, formed in accordance with the provisions of the loi n° 66-879 du 29 novembre 1966 modifiée, is postponed until the transfer or redemption of the partner…
The provisions of article 39 quinquies C are applicable to study and research organisations.
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