French General Tax CodeIn force
6° bis: Real estate investment funds
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 1771–1780 of 9215 articles for “Art. 8 janv. 1997”
Subscriptions for real estate investment trust units are exempt from any registration duty.
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…
…their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration from a specific platform, he…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
…exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transformation : a) of non-trad…
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
The rates set out in articles 881 D and 881 E are applicable to the issue of copies and information provided for by articles 2 and 3 of the arrêté du 10 octobre 2008 pris pour l'application des articl…
The contribution levied for each cancellation of registration is liquidated at the single rate of 0.10% on the sums subject to cancellation. In the event of a reduction of the pledge, it is liquidated…
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