French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 291–300 of 2856 articles for “Art. 200 quater C”
Reversions of usufruct are subject to death duties.
The conversion, authorised by decree of the Conseil d'Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a p…
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specifi…
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