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Showing 1251–1260 of 2313 articles for “Art. 4 and CGI Art. 111”
…contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable property, and by the estimate contained in the inven…
…less a certificate is produced by the creditor certifying their existence at that time, in the form and according to the rules determined in article L. 20 of the Book of Tax Procedures; 2° Debts grant…
…iving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
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…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
…of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of tenant farming…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
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