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 4661–4670 of 62561 articles for “Art. L 227-1 al. 7”
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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To consult the information site accessible online provided for in the third paragraph of Article L. 522-37-4, the applicant shall provide the following information: 1° On the constituent: a) If the co…
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At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
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