Article 725
…of the form given to it by the parties, whether it is described as a transfer of key money, severance pay or otherwise, is subject to registration duty determined in accordance with the tariff provid…
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Showing 1411–1420 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
…of the form given to it by the parties, whether it is described as a transfer of key money, severance pay or otherwise, is subject to registration duty determined in accordance with the tariff provid…
…on duty is not established, are subject to a duty of 5%.This duty is liquidated on the expressed price, adding to it all capital charges.
…o 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 2More than €107,000 bu…
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…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
…ting to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a foreign government, shall be laid down by decree (1). The prov…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
…or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on the day the manual gift is declared or registered. The same rul…
…ermined by the detailed and estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
…transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sale, where such sale takes pl…
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