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Showing 681–690 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The duties payable on judicial decisions to which the judicial agent of the State is a party are liquidated as a debit. They are assimilated, for recovery, prosecution, procedure and prescription, to…
The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transacti…
No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies;…
Provisions subject to land publicity in deeds transferring property free of charge carried out by départements or communes on behalf of low-cost housing organisations or on behalf of semi-public const…
I. - Subject to the provisions of I of l'article 827 (1), the deeds required for the constitution and dissolution of low-cost housing bodies as defined in Book IV of the Construction and Housing Code…
The fixed procedural fee referred to in 2° of Article 1018 A, payable for decisions rendered pursuant to the article 778 of the code of criminal procedure, for the rectification of entries made in cri…
Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l'article 46 du code civil, peuvent suppléer tous les actes de l'état civil dont le…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration dutie…
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