Article 792 bis
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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Showing 361–370 of 57415 articles for “Art. s. 150 U and 200 B”
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
The tax credit for research expenditure defined in article 244 quater B is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter B (1). (1) See also…
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