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Showing 3031–3040 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
…shares of built-up property, groups of built-up properties or property complexes subject to the loi n° 65-557 modifiée du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, et la…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
…anscribed or published deed;4° The notarised certificates mentioned in 3° of l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière et relatives à ces biens sont pu…
When a transfer is recorded with a 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…
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…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
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