French General Tax CodeIn force
6° bis: Real estate investment funds
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 1761–1770 of 60139 articles for “Art. 1740 A”
Subscriptions for real estate investment trust units are exempt from any registration duty.
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The initial rolls for local direct taxes and direct taxes levied for the benefit of certain public establishments and various bodies may be assessed within the same timeframe as the supplementary roll…
The disclosure of the full name of the beneficiary of an authorisation issued pursuant to Articles L. 286 B et L. 286 BA of the Book of Tax Procedures or of any element enabling his personal identific…
Monetary sentences against several persons for the same act of fraud are joint and several.
The guarantee fund shall adopt a governance framework providing for a division of tasks and responsibilities and the necessary delegations to ensure effective implementation of the investment strategy…
For the purposes of the second paragraph of article R. 343-9, the bodies whose price index forecasts constitute the reference for price index forecasts are: "The European Commission; "The Organisation…
The thresholds mentioned in d of I of Article R. 352-29 of the Insurance Code are as follows : - i: 2,700,000 euros ; - ii: 4,000,000 euros ; - in iii: 3,900,000 euros for the amount relating to reins…
When the agreement is denominated in a foreign currency, the acquisition value and the service value of the annuity unit are denominated in the same currency.
The date of the technical examination and the subjects of the tests shall be chosen by mutual agreement between the Director of Criminal Affairs and Pardons and the Director General of Customs and Exc…
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