French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration
Article 731
Patent assignments are registered at a fixed duty of €125..
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Showing 1211–1220 of 61004 articles for “Art. 515-1 to 515-7”
Patent assignments are registered at a fixed duty of €125..
…roperty or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a…
…tion by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calculated on the value of the manual gift…
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…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
Only persons holding one of the following qualifications or diplomas may be admitted to sit the examination for admission to the professional traineeship provided for in Article L. 811-5 :
…test lasting three hours consisting of the resolution of a practical accounting case corresponding to the syllabus of the DPECF test. The mark is assigned a coefficient of 3. 3° A test lasting two ho…
…69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in proportion to his rights in the accounting…
…ouse, ascendants, descendants or universal beneficiaries of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
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