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Showing 3801–3810 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
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.
A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal an…
I. - Subject to the provisions of I of l'article 257 :1° Deeds of formation of companies or economic interest groupings which do not contain a transfer of movable or immovable property, between the pa…
I. - The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
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