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Showing 1271–1280 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
…nd, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract of sale and…
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
…when they give rise to the collection of value added tax or are exempt from it pursuant to article 257 bis. If this is not the case, the new goods that furnish the business are only subject to a duty…
…sold;b) Or to the assignor's spouse, partner bound by a civil solidarity pact as defined in article 515-1 of the Civil Code, direct ascendants or descendants or brothers and sisters;3° Where the sale…
…at value, provided that the notarised certificates, mentioned in the 3° of article 28 of decree no. 55-22 of 4 January 1955 reforming land registration, relating to these assets have been published in…
…applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between €15,932 and €5…
The registration of private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment…
The procedures for carrying out the merged formality shall be laid down by decree (1).
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
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