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Showing 1341–1350 of 39581 articles for “Art. L 623-9”
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
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…
Applications for naturalisation, applications for reinstatement to French nationality and declarations of acquisition of nationality submitted under articles 21-2, 21-13-1 and 21-13-2 of the Civil Cod…
Article 754 B is applicable to real estate wealth tax.
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
Passports, national identity cards and passport visas to be issued to persons who are genuinely indigent and recognised as being unable to pay for them, are issued free of charge..
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…
Genuinely indigent persons recognised as being unable to pay the amount are exempt from the stamp duty provided for in article 958
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
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