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Showing 2821–2830 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outwa…
Passports, national identity cards and passport visas to be issued to persons who are genuinely indigent and recognised as being unable to pay for them, are issued free of charge..
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transacti…
…cles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies; 4° Loi n° 73-9 du 4 janvier 1973 relative à la mise en oeuvre de l'actionnariat du personnel à la Société n…
The acts of the secretariats of the judicial and administrative courts are not subject to registration duty or any other tax provided for by this code.
Insurance contracts where the risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the abs…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
Provided they are drawn up between 1 January 1986 and 31 December 2014, notarised powers of attorney and attestations after death are exempt from any collection for the benefit of the Treasury when th…
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