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Showing 1231–1240 of 2313 articles for “Art. 4 and CGI Art. 111”
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…
…or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and deeds establishing or recording inter vivos the constitution of rights in rem in immovable prope…
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.
…cated in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is n…
…FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2More than €107,000 but not more than €200,000 0.60More than €200,000 2.6…
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…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
…to death duties according to the degree of kinship existing between the beneficiary free of charge and the policyholder up to the fraction of the premiums paid after the age of seventy. By exception,…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
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