French General Tax CodeIn force
1: Deeds and transfers subject to the registration formality
Article 637 bis
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
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Showing 121–130 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
…% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3 of ar…
…juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises for professional use in the municipality will be valued, from 1 January 1987, by applyi…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
…cles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200 quater B, regularised when the tax is settled, after any various tax credits have been deduc…
…r regulatory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment…
…tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of good…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
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