French General Tax CodeIn force
2: Liquidation
Article 782
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
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Showing 2181–2190 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
…of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in the…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…
…e transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or are exempt from it pursuant to arti…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
…uded with this holder or his successors in title is not accompanied by a transfer of customer list. Duties are payable on all sums the payment of which is imposed on the successor under the agreement,…
…hares allocated as remuneration to each of them. In the absence of such valuations and indications, duties are levied at the real estate rate.3° The foregoing provisions apply to transfers of contribu…
…encing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
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