French General Tax CodeIn force
Section II: Tax base
Article 967
Article 754 B is applicable to real estate wealth tax.
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Showing 271–280 of 8742 articles for “Art. 9 mars 1994”
Article 754 B is applicable to real estate wealth tax.
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
Passports, national identity cards and passport visas to be issued to persons who are genuinely indigent and recognised as being unable to pay for them, are issued free of charge..
…nd real estate rights located outside France or on the value of the shares defined in 2° of article 965 representative of these same assets.
…recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
…axpayers shall mention the gross value and the net taxable value of the assets mentioned in article 965 on the annual declaration provided for in article 170. They attach to this declaration schedules…
I.-For the application of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
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