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Showing 1211–1220 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…n deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up to the value of properties located in Corsica.
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
…he exchange deed expressly states that it is made under the benefit of the provisions of decree no. 54-944 of 14 September 1954.In accordance with the provisions of articles L. 143-1, L. 143-8 and L.…
…f €23,000 and the total number of shares in the company is applied to the value of each share;2° At 5%:- for disposals of holdings in legal entities with a preponderance of real estate assets.A legal…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
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