French Legislation In English

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Showing 64116420 of 60148 articles for Art. 197 A

French Public procurement codeIn force
Subsection 2: Procedures for amending the single copy and the certificate of transferability in the case of services entrusted to a subcontractor eligible for direct payment

Article R2193-6

Where the single copy or the certificate of transferability has been submitted with a view to the assignment or pledging of receivables and cannot be returned, the contractor must provide proof either…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Registration fees

Article 738

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Valuation rules

Article 766 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 : Land registration tax

Article 743 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 : Land registration tax

Article 743

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Transfers of businesses, customer lists and similar agreements

Article 720

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Registration fees

Article 739

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 : Land registration tax

Article 742

Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Transfers of businesses, customer lists and similar agreements

Article 719

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 757 B

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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