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Showing 301–310 of 62891 articles for “Art. 2-1° bis”
Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of Article 81. II. - (Repealed). III. - If the farm manager has taken out a contract for…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
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