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Showing 291–300 of 69883 articles for “Art. I-1°-a ter”
…and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their share of the distribution made in respect of the year in question, t…
…year, before 1 February, the chairman of the commission shall submit an activity report to the Minister of Justice. The Chairman of the Commission shall attach to this report any useful observations o…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…ed to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through their activity, participate in the public…
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…
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…
When the request is submitted on the portal, the request form is completed online and the mandatory attachments mentioned in article R. 2333-120-31 are downloaded in the order shown on the form. The o…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…
…rporating elements of artistic and technological creation, offering one or more users a series of interactions based on a storyline or simulated situations and taking the form of animated images, with…
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