Article 968
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
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Showing 3261–3270 of 64836 articles for “Art. s. L 227-9 and L 227-10”
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
I.-1. Taxpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration sc…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
…in an unopened succession. Such renunciation must be made in favour of one or more specified persons. The renunciation is binding on the renouncing person only from the day on which it was accepted b…
The renunciation is drawn up by a specific deed received by two notaries. It is signed separately by each renunciant in the presence of the notaries alone. It states precisely its future legal consequ…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
…ith a university-approved senior practitioner, an agreement is signed between the university hospital centre and the practitioner concerned. It sets out the duration of the assignment, the conditions…
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
In the absence of an agreement as provided for in Article L. 2312-21, the information contained in the database covers the current year, the two preceding years and, as may be envisaged, the following…
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