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Showing 741–750 of 61155 articles for “Art. L. 145-17-1”
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds…
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
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