French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality
Article 637
Decrees may exempt certain categories of deeds from the registration formality (1).
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Showing 631–640 of 14413 articles for “Art. 6 Dec 1977”
Decrees may exempt certain categories of deeds from the registration formality (1).
The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, whe…
…Civil Code. The new formality is called the "merged formality".Excluded from this system are: court decisions and deeds for which it is impossible to carry out the merged formality.II. - The registrat…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
…ided that the exchange deed expressly states that it is made under the benefit of the provisions of decree no. 54-944 of 14 September 1954.In accordance with the provisions of articles L. 143-1, L. 14…
…° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° D…
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…
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