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Showing 1301–1310 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article…
…the enjoyment of immovable property or premises falling within the provisions of the articles L. 145-1 to L. 145-3 of the French Commercial Code. (1) This tariff applies to deeds drawn up and agreeme…
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
…e deeds to be registered, with the exception of unilateral promises of sale referred to in Article 1589-2 of the Civil Code.No registration duty is payable for extracts, copies or expeditions of deeds…
…registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amended and which are not drawn up in authentic form, in accordance with…
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