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Showing 3391–3400 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
For the application of this book in Mayotte: 1° The references to the court of appeal are replaced by the reference to the appeal chamber of the court of appeal of Saint-Denis de La Réunion in Mamoudz…
Experimental establishments within the meaning of 12° of…
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