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Showing 3291–3300 of 35842 articles for “Art. 473 · Cass. 1re civ. avis 6 December 2018 · Cass. 1re civ. 19 March 2014 · CA Paris 20 November 2014”
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
…7 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 transmission or statement :
…in immovable property referred to in a of 1° of amended article 28 of decree no. 55-22 of 4 January 1955 ; 2° Transfers of use of businesses, customer lists or immovable property, as well as receipts…
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.
…duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and gen…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…ns and deeds are exempt from payment of the land publicity tax at the time of the formality of publication or registration.
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…
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