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…
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Showing 1221–1230 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…
…te deeds to be registered, with the exception of unilateral promises of sale referred to in Article 1589-2 of the Civil Code.No registration duty is payable for extracts, copies or expeditions of deed…
…registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amended and which are not drawn up in authentic form, in accordance with…
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…
…es of built-up property, groups of built-up properties or property complexes subject to the loi n° 65-557 modifiée du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, et la redi…
…inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the va…
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
…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 transmission or statement :
…n of rights in rem in immovable property referred to in a of 1° of amended article 28 of decree no. 55-22 of 4 January 1955 ; 2° Transfers of use of businesses, customer lists or immovable property, a…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
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