French General Tax CodeIn force
Chapter III: Other duties and taxes
Article 990 G
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
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Showing 3041–3050 of 11860 articles for “Art. CA Paris – 9 Jan. 2019 – no. 18/09522”
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
…ect of the non-surrenderable portion of contracts other than those mentioned in 1° of I of Article 199 septies, than those mentioned in article 154 bis and in 1° of Article 998, with the exception of…
…est to the property or property rights and which are not exempt pursuant to d or e of 3° of article 990 E. Any legal entity, body, trust or comparable institution interposed between the debtor or debt…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
…submitted no later than six months after the expiry of the validity period provided for in Article 900.
…tics of being blocked in advance and non-transferable by endorsement mentioned in Article 85 of Act no. 78-1239 of 29 December 1978 are subject to a stamp duty of €1.5 per form (1).
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
…mparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights relating to these properties are liable for an annual…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
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