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Showing 2281–2290 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
Tobacco sales clerks found to have adulterated manufactured tobaccos by adding or mixing heterogeneous materials shall be dismissed, without prejudice to the penalties laid down in this Code for breac…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
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…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
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