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Showing 1751–1760 of 7282 articles for “Art. n° 20-86.225 FS-B”
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
Any professional who markets maintenance and repair services for sports and leisure goods, including bicycles, electrically assisted bicycles and motorised personal transport devices allows consumers…
The court seised of an application to open insolvency proceedings in respect of a debtor may open, as the case may be, main insolvency proceedings or territorial or secondary insolvency proceedings.
Other than the documents mentioned in articles R. 621-1, R. 631-1 or R. 640-1, the following documents shall be attached to the application to open insolvency proceedings: 1° Any information enabling…
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…
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
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