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Showing 661–670 of 14413 articles for “Art. 6 Dec 1977”
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
…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 performance of the registration formality for certa…
…ing 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 drawn up in authentic form, in accor…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
…7 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the transmission or statement :
…nter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and deeds establishing or recording inter vivos the constitution of rights in rem in immov…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
…duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and gen…
…wnershipLess than :21 years of age90 %10 %31 years of age80 %20 %41 years of age70 %30 %51 years old60%40%61 years old50%50%71 years of age40 %60 %81 years of age30 %70 %91 years of age20 %80 %Over 91…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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