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Showing 621630 of 15061 articles for Art. 6 mars 2012

French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 653

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 654

Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b : Combined registration and land registration formalities

Article 657

The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 687

Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 664

When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspond…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 678

…icial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject to proportional taxation at the rate of 0.70%.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Normal system

Article 683

I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 650

1. Notaries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 663

…mortgages, with the exception of registrations for renewal; 2° Subject to the provisions of Article 665, court decisions, deeds, certificates of transmission by death and documents referred to in arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 671

When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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