Article 670
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
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Showing 1991–2000 of 51062 articles for “Art. II-6°”
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
Insofar as they are necessary to pursue the purposes mentioned in Article R. 15-33-61-4, the following information and personal data may be recorded: 1° Concerning individuals: a) In criminal proceedi…
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…
For the purposes of income tax, profits from farming are deemed to be the income that the farming of rural property provides either to farmers, sharecroppers or to the farming owners themselves.These…
When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspond…
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
I. - Are applicable in New Caledonia, subject to the adaptations mentioned in II, the provisions of the articles mentioned in the left-hand column of the table below, in the wording indicated in the r…
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