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Showing 681–690 of 33647 articles for “Art. 1231 to 1231-7”
…is the subject thereof is levied at the rates provided for sales, in proportion, where applicable, to the respective value of the different assets included in the lot subject to the balancing payment…
…spect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary may not result from a transfer for valuable consideration granted to one of the pres…
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
…ouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions…
…agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Article 719 (1). Reg…
…e exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Tr…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…roperty or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a…
…tified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in the absence of proof to the contrary, assets acquired free of charge which are sub…
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