Article 95
1. Declarations must be made in writing except where, in application of Community regulations in force, an oral declaration is substituted.1 bis. In the cases for which the list and conditions of appl…
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Showing 931–940 of 48677 articles for “Art. II-9°”
1. Declarations must be made in writing except where, in application of Community regulations in force, an oral declaration is substituted.1 bis. In the cases for which the list and conditions of appl…
1. Persons authorised to lodge accounting declarations, where they are not in possession of the information necessary to draw them up, may be authorised to examine the goods before declaration and to…
When several items are included on the same declaration form, each item is considered to have been declared separately.
1. Customs officials shall immediately register accounting entries which they have accepted as admissible. 2. Declarations which are irregular in form or which are not accompanied by the documents req…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
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…
1. The 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…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
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