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Showing 1461–1470 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I. - All transfers made by sociétés d'aménagement foncier et d'établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions o…
The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in artic…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
Agreements concluded pursuant to the first paragraph of Article L. 142-6 and article L. 181-38 of the Code rural et de la pêche maritime are exempt from registration duties.
Articles R. 1614-10 to R. 1614-15 set out the conditions under which the region, pursuant to article L. 1614-7 and of Article 50 of Law no. 93-1313 of 20 December 1993 on work, employment and vocation…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
…hes of assessment Applicable rate 0 to €6,500 7.256% From €6,500 to €17,000 2.993% From €17,000 to €60,000 1.995% More than €60,000 1.497%2° If the specifications are drawn up by the lawyer, a proport…
…le: Base brackets Rate applicable 0 to €6,500 1.935% From €6,500 to €17,000 0.799% From €17,000 to €60,000 0.532% More than €60,000 0.399%
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