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Showing 1221–1230 of 2313 articles for “Art. 4 and CGI Art. 111”
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
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…
…o the enjoyment of immovable property or premises falling within the provisions of the articles L. 145-1 to L. 145-3 of the French Commercial Code. (1) This tariff applies to deeds drawn up and agreem…
…tator's domicile, if he has retained one, otherwise with that of his last known domicile in France; and in the event that the will contains dispositions of immovable property situated there, it must,…
…editions of deeds that must be registered on minutes or originals with the exception of expeditions and copies referred to in 1° and 2° of this I.II. - Decrees may institute special procedures for the…
…untants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amended and which are not dra…
…stration duties at the rate provided for transactions of the same nature giving rise to payment of land registration tax.
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
…e. - the holder of a public or ministerial office, any depreciation resulting from the said death and affecting the value of the unlisted securities or intangible assets thus transmitted shall be ta…
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