French General Tax CodeIn force
I: Rates
Article 278
The standard rate of value added tax is set at 20%.
AI translation · Updated 8 Nov 2023Open Article
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Showing 2531–2540 of 60152 articles for “Art. 200 A”
The standard rate of value added tax is set at 20%.
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
Any insurance agreement entered into with an insurance company or company or with any other French or foreign insurer is subject, regardless of the place and date at which it is or was entered into, t…
Also subject to property tax on built-up properties are: 1° Installations intended to shelter people or goods or to store products as well as masonry works having the character of real constructions s…
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