French General Tax CodeIn force
2 : Land registration tax
Article 742
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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Showing 2241–2250 of 60761 articles for “Art. 6 and 7”
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
…FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2More than €107,000 but not more than €200,000 0.60More than €200,000 2.6…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The provisions of articles 61-1 and 61-2 relating to the hearing of a suspected person or a victim as well as those of articles 62-2 to 64-1 relating to police custody are applicable during the prelim…
Searches, home visits and seizures of exhibits or property whose confiscation is provided for in article 131-21 of the Penal Code may not be carried out without the express consent of the person at wh…
The judicial police officers and, under their supervision, the judicial police officers designated in Article 20 carry out preliminary investigations either on the instructions of the public prosecuto…
…here there is a risk of tampering with material evidence or clues, pressure on witnesses or victims and their families or close relations, or concerted action between co-perpetrators or accomplices in…
…resentative, within the meaning of Article 3 of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018, on any medium. The vehicle manufacturer or its authorised represe…
Without prejudice to Article 40 of the Code of Criminal Procedure, Articles L. 621-17-3 and L. 621-20-1 of this Code and the exercise of its powers by the Autorité des marchés financiers, the latter,…
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