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Showing 1231–1240 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
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…
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…
…d in a and b of Article 730 quinquies, registration duty at the rate set out in 2° of I of article 726 est applicable. However, this registration duty does not apply when the holder requesting the red…
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