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Showing 2041–2050 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
…es applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between €15,932 and…
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
…hen they give rise to the collection of value added tax or are exempt from it pursuant to article 257 bis. If this is not the case, the new goods that furnish the business are only subject to a duty o…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
…ial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the…
…e corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation recognised as being in the public interest and meeting…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
…timated according to their real market value on the date of the transfer, according to the detailed and estimated declaration of the parties, without distraction of charges, except, as regards the lat…
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