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Showing 261270 of 8742 articles for Art. 9 mars 1994

French General Tax CodeIn force
Chapter IIa: Property wealth tax

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Deductible liabilities

Article 974

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Passports and travel documents

Article 953

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 971

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Passports and travel documents

Article 954

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Reporting obligations

Article 983

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 965

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 969

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Calculation of tax

Article 977

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Applications for naturalisation and reinstatement and declarations of acquisition of nationality by reason of marriage

Article 958

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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