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Showing 151160 of 43843 articles for Art. 2 ter

French General Tax CodeIn force
B: Basis of assessment and settlement

Article 668 ter

For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 972 ter

…65 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Vacant or escheated estates

Article 1112 ter

…d to obtain the decision declaring the estate vacant and to manage the estates mentioned in the Chapter V of Title I of Book III of the Civil Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 ter

Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Additional tax on certain registration duties

Article 1584 ter

Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 ter

It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Common provisions

Article 1635 ter

…he taxes or duties to which these duties, taxes, fees or charges are attached by orders of the Minister for the Economy and Finance. I. (Object)II.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8: Property wealth tax

Article 1679 ter

L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 and paid under the conditions set out in 1 of article 1663 and under the same securities, liens, guarantees…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Direct taxes and assimilated taxes. Income tax. Corporation tax. Duties and penalties

Article 1665 ter

I.-The amount of the specific aid mentioned in 5° of II of article L. 133-5-12 of the Social Security Code, constituting an advance payment of the tax credit provided for in article 199 sexdecies of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Fractional or deferred payment of duties

Article 1722 ter

…hese provisions shall apply to estates opened and not declared before the publication of Act No. 63-254 of 15 March 1963.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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