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Showing 3461–3470 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
…ng enjoy the same tax benefits as members of the sociétés conventionnées instituted by l'ordonnance n° 59-248 du 4 février 1959 (1) and the groupings referred to in Article 39 octies A, when they meet…
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…mpletion of the property, or its acquisition if later, under the conditions provided for by the loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière;b) The acq…
…150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the securities received in exchange, the c…
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
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