Article 730 quater
…ticle L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds and…
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Showing 1331–1340 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ticle L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 amending the legal framework for asset management, professional private equity funds and…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
…without the administration having to justify its existence, the taxable value may not be less than 5% of all the other movable and immovable assets of the estate, proof to the contrary also being res…
…s not lapsed, but if the figure has been reduced, only the excess shall be deducted, if applicable; 5° Debts in capital and interest for which the limitation period has expired, unless it can be justi…
…e surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
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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