Article 242 ter D
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
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Showing 4011–4020 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Units for collective investment in transferable securities and collective investments covered by articles L. 214-24-24 to L. 214-32-1, L. 214-139 to L. 214-147 and L. 214-152 to L. 214-166 of the Mone…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating…
In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash…
In the absence of deeds, transfers of shares, founders' shares and profit shares in companies whose corporate rights are not traded on a regulated financial instruments market within the meaning of Ar…
In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.
In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article…
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
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