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Showing 411420 of 52951 articles for Art. 80 bis IV al. 2

French General Tax CodeIn force
VIII: Provisions common to different categories of income

Article 154 bis

…contributions paid in exercise of the buy-back options provided for in Articles L. 351-14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and maternity.The s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section I: Direct taxes and similar levies

Article 1691 bis

I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

Article 641 bis

…transcribed or published deed, provided that the notarised certificates mentioned in 3° of article 28 of decree n° 55-22 of 4 January 1955 reforming land registration, relating to such property, are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality

Article 637 bis

Deeds for perpetual concessions in cemeteries are exempt from the registration formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 bis

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 763 bis

The right of return provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 762 bis

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0A: General provisions

Article 718 bis

…d, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter Ia: Stores and customs clearance areas.

Article 82 bis

…ons to the contrary, goods brought before customs under the conditions laid down in Articles 68 to 82 above may be constituted into warehouses or customs clearance areas in accordance with the procedu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 170 bis

…es personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'article L. 421-2 du code des impositions sur les biens et services destiné exclusivement au transport des person…

AI translation · Updated 8 Nov 2023Open Article
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