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Showing 1331–1340 of 70684 articles for “Art. s. R 123-111-1 and A 123-61-1”
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuati…
The joint ownership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixe…
Leases by auction, including the specifications (number 79 of table 5) give rise, to the collection of a proportional emolument according to the following scale:Tranches of assessment Applicable rate…
Leases for construction or rehabilitation (number 78 in table 5) give rise to the collection of an emolument composed of:1° A component proportional to the payments made on any basis whatsoever during…
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