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Showing 1311–1320 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
…es of built-up property, groups of built-up properties or property complexes subject to the loi n° 65-557 modifiée du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis, et la redi…
…inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the va…
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
…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 :
…n of rights in rem 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, a…
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.
…n and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%.This duty is liquidated on the expressed price, adding to it all capital charges.
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
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