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Showing 371380 of 47859 articles for Art. 151 septies · CE plén. 13 June 2018 n° 401942 · CE 17 May 1995 · CE 26 September 2018 · CE 28 April 2006 · CAA Paris 9 November 2011 · BOI-BIC-PVMV-40-10-10-10 et -20

French General Tax CodeIn force
Section III: Construction. Housing

Article 1049

Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Judicial agent of the State

Article 1090

…the State is a party are liquidated as a debit. They are assimilated, for recovery, prosecution, procedure and prescription, to the principal of the sentence. However, if the Treasury is convicted, it…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1050

…on companies whose articles of association comply with the standard clauses appended to decree no. 69-295 of 24 March 1969 and the majority of whose capital is held by public authorities are subject t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Growth tax

Article 1005

…new members and contain a reversion clause for the benefit of the remaining members, from those who cease to be part of the company or association. This duty consists of an annual and compulsory tax o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Growth tax

Article 1006

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Savings banks

Article 1062

Subject to the provisions of 3° of l'article 679, printed matter, writings and deeds of any kind necessary for the service of the savings banks and the national savings bank are exempt from registrati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
14°: Sailors and fishermen from the municipality of Fort-Mardyck

Article 1047

All deeds drawn up pursuant to Act no. 62-883 of 31 July 1962, abolishing the privilege of sailors and fishermen in the municipality of Fort-Mardyck, are exempt from registration duties and land regis…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Miners

Article 1078

Subject to the provisions of 3° of article 679, certificates, deeds of notoriety and other documents relating exclusively to the execution of the provisions of articles 84 to 96 of the law of 31 March…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
11°: Mutual insurance companies

Article 1088

Certificates, deeds of notoriety and other documents exclusively relating to the execution of the provisions of the Mutual Code are exempt, subject to article 1020, registration duties.

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

Article 1029

…rticle 1020, the compulsory devolution to works of general agricultural interest of the surplus of net assets over the share capital of dissolved agricultural cooperative societies does not give rise,…

AI translation · Updated 7 Nov 2023Open Article
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