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Showing 3291–3300 of 58474 articles for “Art. 17 January 2020 · Law 89-462 of 6 July 1989”
For the purposes of this sub-section :1° The turnover share of the group or the lead company of the cartel means the ratio between the average turnover resulting from the programming of independent es…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
Exchanges of immovable property are subject to land registration tax or 5% registration duty. The tax or duty is levied on the value of one of the shares where there is no return. If there is a return…
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…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
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.
…others with authority to issue writs or reports shall have their deeds registered either at the tax office of their residence or at the tax office of the place where they issued them. 3. Secretaries-g…
…s 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 with that of his last known dom…
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