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Showing 35513560 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation

Article 665

The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…

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

Article 1135 ter

…ese property titles have been established by a duly transcribed or published deed between 1 January 2018 and 31 December 2025.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Agricultural organisations

Article 1028 ter

…ired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of 30 December 1988 relating to the adaptation of farming to its economic and social environment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1042 B

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Damaged property

Article 1058

Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration dutie…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1047

All deeds drawn up pursuant to Act no. 62-883 of 31 July 1962, abolishing the privilege of sailors and fishermen in the municipality of Fort-Mardyck, are exempt from registration duties and land regis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Damaged property

Article 1057

The I of Article 1056 may be invoked on the occasion of transfers of ownership provided for by the Order of 8 September 1945, authorising the direct construction by the State or by associations for th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1042 A

Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1042

…ister of Defence and having benefited from the scheme provided for in Article 67 of Finance Act no. 2008-1425 of 27 December 2008 for 2009, on the one hand, by local public companies created pursuant…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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