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Showing 1381–1390 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…
…ds of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and Family Code) benefit from the t…
…s well as to associations simply declared as having an exclusive purpose of assistance and charity ;5° Donations and legacies made to university foundations, partnership foundations and higher educati…
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
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