Article 791
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
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Showing 1311–1320 of 2313 articles for “Art. 4 and CGI Art. 111”
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
…s made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…ents, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…
…r an indefinite period providing for the maintenance in the building of the exempt movable property and the conditions under which it is to be displayed, the terms of public access and the conditions…
…her spouse, partner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A…
…etailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are less t…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to regis…
…under the age of seventy.II. - Full ownership donations of all or an undivided share of all movable and immovable property, whether tangible or intangible, allocated to the operation of a sole proprie…
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