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Showing 471–480 of 4377 articles for “Art. 1649 quater B quater”
…under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registration tax is reduced by the amount of the share of the rent…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
…provisions of the aforementioned article are effectively applied, the managers, the chairman of the board of directors or the management board of the issuing company are, for the purposes of applying…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
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