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Showing 3051–3060 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
In accordance with the provisions of articles L. 2113-5, L. 5212-27, L. 5215-28, L. 5217-2 and L. 5217-6 of the General Code of Territorial Authorities, the transfers of property, rights or obligation…
Agreements entered into for the implementation of l'ordonnance n° 59-151 modifiée du 7 janvier 1959, relative à l'organisation des transports de voyageurs en Ile-de-France, are registered at a fixed f…
Subject to the provisions of Article 1020, documents exclusively relating to the execution of the law of 12 July 1937 instituting a retirement and provident fund for notary clerks are exempt from regi…
I. - Plans, minutes, certificates, notifications, contracts and other acts made pursuant to articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l'expropriation pour cause d'uti…
I. - Acquisitions and exchanges made by the State, divisions of property between it and private individuals, and all other acts made in this regard are exempt from registration duties, land registrati…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
…unt of the rebate benefits the farmer under the conditions provided for in article 1 of law no. 57-1260 of 12 December 1957.These reductions are payable by local authorities and their groupings. They…
For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…
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