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Showing 981–990 of 10983 articles for “Art. CE 30-9-2019 n° 419384”
…o expenditure on the acquisition of property or property rights; 2° Relating to repair and maintenance expenditure actually borne by the owner or borne on behalf of the tenant by the owner for which t…
…to a lease-to-own contract governed by law no. 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière pour la valeur des actifs mentionnés à l'article 965 qui font l'o…
…d. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,300,000: 1° Individuals whose tax domicile is in France, in respect of their assets mention…
A fee of €12 is charged for each foreign passport visa, the validity of which may not exceed one year, if the visa is valid for the outward and return journey, and €6 if it is valid only for the outwa…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
…the latter's property; 2° Of the units or shares of companies and organisations established in France or outside France belonging to the persons mentioned in 1° of this article, up to the fraction of…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
…rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000 0.50 Gr…
…of €55 collected in the manner provided for in Article R. 436-3 of the Code on the Entry and Residence of Foreigners and the Right of Asylum.
Article 754 B is applicable to real estate wealth tax.
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