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Showing 3601–3610 of 20209 articles for “Art. CE 6-10-2010 n° 308051”
…private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment of immovable proper…
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
…f the transfer, based on the estimated declaration of the parties. However, if, in the two years preceding or following the deed of exchange, the properties transferred have been the subject of an auc…
…y is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the price does not exceed t…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
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