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Showing 341350 of 9215 articles for Art. 8 janv. 1997

French General Tax CodeIn force
1°: Real estate and business assets located in France and vested in persons domiciled abroad - Obligations imposed on the purchaser

Article 803

Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 847

Sont enregistrés gratuitement:1° Les contrats de mariage, lorsqu'ils ne peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Offices (Transfers, creations and deletions)

Article 859

Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Contributions to a company, legal entity or grouping

Article 810

…r land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20% for contributions relating to immovable property or immovable property rights an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Companies with variable capital

Article 825

The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Declaration of previous formalities

Article 857

Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Securities, sums or assets on deposit. Amounts due as a result of death. Obligations of depositaries or debtors

Article 807

III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 846

…nts, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special provisions relating to inheritance

Article 800

I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Public acts

Article 854

It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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