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Showing 1151–1160 of 2313 articles for “Art. 4 and CGI Art. 111”
…d when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning the transfer to…
…f more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount o…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
…sfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a result of pre-decease or renunci…
…by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Polynesia,…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
…the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds sub…
…for in Article 719 (1). Registration duty is levied on the price expressed in the deed of transfer and the capital of any charges that may be added to the price.II. - In the event of the creation of…
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