French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality
Article 637
Decrees may exempt certain categories of deeds from the registration formality (1).
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Showing 3581–3590 of 20209 articles for “Art. CE 6-10-2010 n° 308051”
Decrees may exempt certain categories of deeds from the registration formality (1).
…onths, from the day of death, when the person whose estate is being taken over died in mainland France; One year, in all other cases.
I. - Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens…
…only from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of the duties being able to be deferred beyond two years from t…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
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