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Showing 2021–2030 of 42053 articles for “Art. L 332-7 s.”
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
…iprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to p…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
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