Article 124 C
…ioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be de…
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Showing 331–340 of 57275 articles for “Art. 1233 and C. civ. Art. 444”
…ioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable consideration may not be de…
…the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax regime and the taxable value of the assets trans…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…ruction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to people with disabilities are de…
…ion, one notary appointed by the chambers of notaries with jurisdiction in the administrative court and three representatives of the taxpayers. The taxpayers' representatives are appointed respectivel…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
…the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1° The supply of services…
…request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside France.
…60 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themselves or with the central body of s…
…requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change of domicile by separate deed, for the indicat…
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