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Showing 1151–1160 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
…itance representation.II. - For the collection of transfer duties free of charge, an allowance of €159,325 is made on the share of any heir, legatee or donee, unable to work under normal profitable co…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
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…
…e with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds subject to proportional taxat…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
…416-6, L. 416-8 and L. 416-9du code rural et de la pêche maritime; 3° (Transferred under Article 1594 J). 4° Transferable leases entered into pursuant to articles L. 418-1 to L. 418-5 of the Rural a…
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
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