French General Tax CodeIn force
a: Public and private documents
Article 637
Decrees may exempt certain categories of deeds from the registration formality (1).
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Showing 2551–2560 of 38277 articles for “Art. R. 145-6”
Decrees may exempt certain categories of deeds from the registration formality (1).
The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, whe…
I. - Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
…s applied as the minimum levy, if the amount of proportional or progressive taxation payable is lower.
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article…
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
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