French General Tax CodeIn force
B: Special schemes and exemptions
Article 689
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
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Showing 651–660 of 14413 articles for “Art. 6 Dec 1977”
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
The registration of private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment…
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
…for sale on the return or capital gain. Returns are subject to the taxation provided for in article 683. The properties, whatever their nature, are estimated according to their real market value on th…
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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…
…ssive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article of this code, are exempt from the fixed taxation pr…
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