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Showing 3401–3410 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The reports presented and the proposed resolutions submitted to the general meetings of members or shareholders with a view to the appropriation of profits for each financial year must mention the amo…
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
…en € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between €15,932 and €552,324 20 Ranging between 552,324 and €902,838 30 Between €902,838 and €1,805,677 40 OverAbove €1,805,677 4…
The procedures for carrying out the merged formality shall be laid down by decree (1).
…o registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property interests following a legal separ…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
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