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Showing 1361–1370 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
…undivided within a cadastral parcel;2° The total value of the properties in question is less than €5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
…of housing made by cooperative societies pursuant to the second paragraph of Article 80 of law no. 53-80 of 7 February 1953.II. - (Repealed).
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
…e tax department when formality is required (1). For the deeds mentioned in 2° of the I of article 658, the copy is filed in duplicate.
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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