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Showing 3241–3250 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…
…e value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided…
Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…ing the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions a…
…or manual workers provided for in the second paragraph of III of Article 80, as amended, of the loi n° 76-1232 du 29 décembre 1976. 3° Deeds for special construction loans designated in Article L. 312…
…olding referred to in Article 990 D or, for property, rights or holdings already owned on 1 January 2008, no later than 15 May 2008 ; e) Or who declare each year by 15 May at the latest, at the place…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
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