French General Tax CodeIn force
D: Special schemes and exemptions
Article 796-0 bis
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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Showing 341–350 of 69831 articles for “Art. I-1°-b and b bis”
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
1. Companies operating either a daily newspaper, or a publication with a monthly frequency at most devoted for the most part to political and general information, or an online press service recognised…
…ommission's General Meeting, made up of all magistrates, meets at least once a year. It is convened and chaired by its chairman. It examines issues of common interest. Its role is consultative. The ch…
…last paragraph of article R. 2333-120-21 fees, the unit amount of which, as well as the maximum number that may be paid annually by the same rapporteur, are set by joint order of the Minister of Just…
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
The assessment situation leading to certification of the credit units for the specialisation (UC3 and UC4) comprises one or two tests, at least one of which consists of a professional coaching situati…
Members of approved management centres are required to accept payment either by bank card or by cheque. In the latter case, they must make the cheques payable to themselves and not endorse them unless…
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
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