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Showing 441–450 of 67067 articles for “Art. I-a sexies-0 bis”
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
…r. c. To limited liability companies that have opted for the tax regime provided for in Article 239 bis AA or that provided for in Article 239 bis AB.
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…
…s of operators established in another Member State of the European Union mentioned in Article 302 V bis or by the persons mentioned in 4° of 2 of I of article 302 D.IV. - This tax is collected and con…
…taxpayer transfers his tax domicile outside France under the conditions provided for in article 167 bis.For the application of the first paragraph of this IV, taxation is established, under the condit…
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
For the application of the second paragraph of I of article L. 2213-4-1, land transport is considered to be the cause of a preponderant proportion of limit value exceedances: 1° Either when land trans…
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of article 81 ;2° For provident insurance and for the additional cover provided for in 4°…
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