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Showing 1–10 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
I. - Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created…
The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in artic…
The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of…
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
Unless it takes the place of registration duties under article 664, the land registration tax is only refundable in the event of an error by the service responsible for land registration. Subject to t…
When the requirements set out in article 1702 bis are not complied with, the land registration tax collected once again is not refundable.
…or (1). 3° (Repealed); 4° (Repealed); 5° Persons who grant a lease referred to in 1° bis of article 261 D; 5° bis Persons who carry out a transaction referred to in 5 of article 261; 6° From 1st Octob…
…icles are sold to persons other than second-hand goods dealers (Law no. 89-935 of 29 December 1989, art. 31 I 2 and 3);b. (Obsolete provision);2° (repealed)4. (Liberal professions and miscellaneous ac…
…ng in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union…
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