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Showing 2351–2360 of 10372 articles for “Art. CE 28-9-2021 n° 439145”
…able institutions, a) Whose real estate assets, within the meaning of Article 990 D, located in France, represent less than 50% of the French assets held directly or through one or more legal entities…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
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…
…e same code and employee savings funds mentioned in article L. 214-163 of the same code, with the exception of funds in one of these categories which reserve the subscription or acquisition of their u…
The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.
Cheque forms that do not meet the characteristics 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…
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.
…itutions 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 tax equal to…
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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