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Showing 271–280 of 52239 articles for “Art. 35 I 5° bis”
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
When, in the cases and under the conditions set out in article L. 531-41, the interested party intends to submit a request for reconsideration, he or she must make a new application for registration w…
The national commission meets when convened by its chairman.At least five days before the meeting, each member receives, by any means, the agenda as well as, for each dossier:
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
I.-Without prejudice to Articles L. 352-1 and L. 352-5, insurance undertakings undertaking both the risks referred to in 1° and 2° of Article L. 310-1 calculate: a) A notional amount of the life Minim…
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
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