Article 714
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
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Showing 1121–1130 of 4377 articles for “Art. 1649 quater B quater”
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
…124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registration duty. However, the balancing payments and capital gains resulting from these excha…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…
…ard shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it was paid; in the event of omission and in the case of a deed subject to formal…
Notwithstanding article L. 312-1, when a financial institution subject to I of article 1649 AC of the General Tax Code is unable to identify, under the conditions set out in II of the same article 164…
Subject to the provisions of
…l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, with the exception of income ex…
…rawals from such an account where the cumulative amount over a calendar month exceeds €10,000 shall be reported to the department mentioned in Article L. 561-23 by the persons mentioned in 1° to 1°c o…
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