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Showing 41–50 of 362 articles for “Art. no. 97-22288”
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
…d in 2° of the said article 965. II.-The rights attached to a lease-to-own contract governed by law no. 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière pour la v…
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…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
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…
If the case is remitted to a court of first instance or if it is to resume before such a court, the file shall be transmitted without delay by the clerk of the court to the clerk of that court. If the…
The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…
On pain of forfeiture established by order of the First President or his delegate, the applicant for judicial review must, at the latest within four months from the date of the appeal, submit to the c…
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