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Showing 191–200 of 3310 articles for “Art. 39 C”
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
…ion from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
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