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Showing 151–160 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
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…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
…ticle L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions of the said article and which are accompanied by an undertaking by the purchaser on behalf o…
…ting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of its public establishments pursuant to articles L…
Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1…
…481-1 of the same code, is subject to a 30% allowance when these dwellings are the subject of improvement work, with financial assistance from the State pursuant to 3° of article L. 301-2 of the same…
…rease is not taken into account for the application of articles 1636 B sexies et 1636 B decies. However, the sum of the rate of council tax on second homes and other furnished premises not allocated t…
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