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Showing 1161–1170 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to…
…(1) This rate applies to deeds passed and agreements entered into from 10 May 1993.*Cf. Instruction 1996-08-13 7D-1-96. *
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…
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspond…
The 2% rate of transfer duty provided for in Article 719 is reduced to 0% for acquisitions of businesses and clienteles made in the zones franches urbaines-territoires entrepreneurs defined in B of 3…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
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