Article 1055 bis
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
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Showing 221–230 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
…article only applies to transfers of property acquired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of 30 December 1988 relating to the adaptation…
The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
The acts of the secretariats of the judicial and administrative courts are not subject to registration duty or any other tax provided for by this code.
…n the merits;3° 127 € for decisions of the correctional courts. However, this fee is increased to €254 if the convicted person has not appeared in person, provided that the summons was delivered in pe…
…roperty issued either by the State or one of its public establishments pursuant to articles L. 2122-5 à L. 2122-14 and L. 2122-17 to L. 2122-19 of the General Code on the Ownership of Public Persons o…
I. - Except where they involve a transfer of ownership, usufruct or enjoyment, decisions given in proceedings where at least one of the parties is in receipt of legal aid are exempt from registration…
Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in artic…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…
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