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Showing 2081–2090 of 62564 articles for “Art. L 145-7-1”
…porate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock companies traded on a re…
Shares, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of t…
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
When an event mentioned in article R. 24-6, the examining magistrate or the public prosecutor shall order the payment of the sums collected as security to the revenue agent under the conditions define…
On the last day of the postal vote count, the chairman and assessors of the polling station count the remote electronic votes in public. To this end, they activate two of the three counting keys menti…
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