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Showing 401–410 of 52951 articles for “Art. 80 bis IV al. 2”
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
…liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer duties for no consideration apply…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
…rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
…lculation of the transfer duties for no consideration, when the donation relates to:a. All or an undivided share of the movable and immovable tangible and intangible property allocated to the operatio…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
…m the transformation : a) of non-trading property investment companies into undertakings for collective property investment; b) of non-trading companies with a strictly real estate object, the units o…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
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