French General Tax CodeIn force
a: Public and private documents
Article 637 bis
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
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Showing 271–280 of 25519 articles for “Art. IV bis”
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…day of death when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one or more min…
The right of return provided for in
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…of Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Pierre-et-Miquelon, does not give rise to the levying of a new proportional tax.
…e time of the transfer, to maintain the operation of the property acquired for a minimum period of five years from that date. When the undertaking provided for in the second paragraph is not complied…
…er within the meaning of Community regulations, and which contain more than 35 grams of sugar or equivalent sweetening per litre expressed as invert sugar,are subject to a tax levied for the benefit o…
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
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