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Showing 41–50 of 56760 articles for “Art. n°² 96-17.280 and 97-13.423”
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.
Article 754 B is applicable to real estate wealth tax.
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…
…r liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exception of those mentioned in I of this article, are considered to be commercial…
…in France; 2° Individuals who do not have their tax domicile in France, in respect of the property and real estate rights mentioned in 1° of Article 965 located in France and the units or shares of c…
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
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…
…ned in 1° of Article 965, 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…
…t 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 French or foreign regula…
…neficiaries fall under article 795 or are organisations of the same kind covered by article 795-0 A and whose director is subject to the law of a State or territory that has entered into an administra…
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