French General Tax CodeIn force
1 : Tariff
Article 778 bis
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
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Showing 491–500 of 57415 articles for “Art. s. 150 U and 200 B”
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
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