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Showing 2981–2990 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
Subject to the provisions of article 1020, the payment of deferred wages or the allotment made to the creditor to fulfil his rights of claim shall not give rise to the collection of any registration d…
…lating to electricity production facilities using mechanical wind energy, this fraction is equal to 20%. For the flat-rate tax on network companies relating to electricity production facilities using…
…L. 125-13 of the Rural and Maritime Fishing Code are exempt, subject to the provisions of article 1020, from registration duties. These provisions will be extended by decree to Guadeloupe, French Guia…
Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…
Any insurance agreement entered into with an insurance company or company or with any other French or foreign insurer is subject, regardless of the place and date at which it is or was entered into, t…
…publication of the aforementioned law no. 99-586 of 12 July 1999 which rejected before 31 December 2001 the application, as of 1 January 2002, of article 1609 nonies C;2° Communities of communes with…
…subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held by non-cooperating members within the meaning of 1 quinquies of article…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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