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Showing 4321–4330 of 9197 articles for “Art. 1352-8”
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
In the absence of the information or proof prescribed by article 763, the highest duties shall be levied, in accordance with the same article, unless the overpayment is reimbursed, upon request submit…
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
When the existence of the person whose absence had led to the payment of death duties is judicially established, these duties may be refunded with the exception of those corresponding to the right of…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
The duties levied on transfers of offices pursuant to article 724 are subject to restitution whenever the transmission has not been followed by effect. If there is only a price reduction, all that has…
In matters of expropriation in the public interest, registration duties or land registration tax levied on amicable acquisitions made prior to the declaration of public interest are refunded when, wit…
The provisions of Article 1962 are applicable: 1° To all deeds or contracts relating to the acquisition of land, even enclosed or built-up, pursued in execution of a regularly approved alignment plan…
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