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Showing 1191–1200 of 2313 articles for “Art. 4 and CGI Art. 111”
…ted:a) Either to the holder of an employment contract of indefinite duration for at least two years and who carries out his duties on a full-time basis, or of an apprenticeship contract in force on th…
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
…ct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between €15,932 and €552,324 20 Ranging…
…concerning all or part of an immovable property, at the tax office of the location of the property, and, for all others, at the tax office of the domicile of one of the contracting parties.
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
…numbers of the shares allocated as remuneration to each of them. In the absence of such valuations and indications, duties are levied at the real estate rate.3° The foregoing provisions apply to tran…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
…as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated.For…
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