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Showing 1017110180 of 15302 articles for Art. 12 al. 2

French General Tax CodeIn force
d: Special schemes for agriculture

Article 708

Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
d: Special schemes for agriculture

Article 707 bis

…of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 667

1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 655

Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 680

…de and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 754 B

I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Exemptions

Article 749 B

Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 685

…ct to the merged formality, the auction on reiteration of the auction is subject to a fixed tax of €125.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Tariff

Article 777

…e : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between €15,932 and €552,324 20 Ranging betwee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 686

…iend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract of sale a…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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