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Showing 6341–6350 of 60140 articles for “Art. 16e ch. A”
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
For properties leased for a period of more than twelve years 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 registr…
The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche…
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
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…
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
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