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Showing 691–700 of 14711 articles for “Art. 6 oct. 2016”
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…
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…
I. - The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given:1° On a full copy of the notarial deeds to be…
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
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 :
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
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…
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