French General Tax CodeIn force
II: Taxation
Article 666
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
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Showing 3541–3550 of 65501 articles for “Art. 2 and Art. 6”
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
Article L. 352-1, as amended byOrder no. 2000-1223 of 14 December 2000, is applicable in New Caledonia.
Article L. 352-1, as amended byOrder no. 2000-1223 of 14 December 2000, is applicable in French Polynesia.
The provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table:Applicable art…
The provisions of the articles listed in the left-hand column of the table below shall apply in French Polynesia in the wording indicated in the right-hand column of the same table:Applicable articles…
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