Article 973
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
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Showing 261–270 of 8742 articles for “Art. 9 mars 1994”
I.-The value of the assets mentioned in article 965 is determined in accordance with the rules in force for death duties. By way of derogation from the second paragraph of article 761, a 30% allowance…
…xisting on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in proportion to the…
I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…
…7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of…
A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outwa…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
…the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to their minor children, when they have the legal administration of the latter's prop…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…
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