French General Tax CodeIn force
2 : Land registration tax
Article 742
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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Showing 4221–4230 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
…rial deed and for which the value of the bare ownership has been determined in accordance with the scale provided for in l'article 669. Proof to the contrary may, in particular, result from a gift of…
…d to depend for a virile share on the estate. This provision applies to sealed envelopes and closed cassettes given on deposit to bankers, money changers, discounters and any person who usually receiv…
…cted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
…ase or the benefit of a promise to lease relating to all or part of an immovable property, are applicable to all acts or agreements, whatever their nature, terms, form or classification, which have th…
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
…teles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2Mo…
…unds among the holders. When the holder of units in a real estate investment trust is in one of the cases mentioned in a and b of Article 730 quinquies, registration duty at the rate set out in 2° of…
…for both the administration and the persons liable for payment of the duties, and resulting, in the case of the latter, either from the statements in the deposit contract or from the securities provid…
…The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.
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