Article 685
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
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Showing 2631–2640 of 60773 articles for “Art. 1352-6 and 1352-7”
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not…
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
…or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and deeds establishing or recording inter vivos the constitution of rights in rem in immovable prope…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the hei…
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…
…e: Six months, from the day of death, when the person whose estate is being taken over died in mainland France; One year, in all other cases.
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