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Showing 1341–1350 of 14253 articles for “Art. CE 27-7-2012 n° 337656”
…ew goods that furnish the business are only subject to a duty of 1.50%, provided that a specific price is stipulated for them and that they are described and estimated item by item in a separate state…
…iff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between…
…nt occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list. Duties are payable on all sums t…
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
…used as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated…
…are justified, are subject to registration duty or land registration tax of 2.50%. This rate is reduced to 1.80% from 1 January 2021 and to 1.10% from 1 January 2022 for the division of property inter…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…e rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their minority and…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
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