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Showing 51–60 of 52861 articles for “Art. RJDA 1/97 n° 74”
…e 793, shares in agricultural landholding groups and agricultural landholding groups subject to law n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole et à l'article 11 de la loi…
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 location surveyor has the qualifications and resources required to carry out this task, as specified for each field of activity by the decrees referred to in II of article R. 4412-97. It carries o…
…for the acquisition of a taxable asset or for expenditure mentioned in 2° and 3° of I of Article 974 relating to such an asset, in proportion to the stake held by that person in the company or organ…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
I.-The rights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentio…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
The statement of appeal shall contain, on pain of nullity: 1° For plaintiffs who are natural persons: an indication of their surname, first names and domicile; For plaintiffs who are legal persons: an…
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