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Showing 1251–1260 of 55767 articles for “Art. 6 §1”
…if a regional cross-industry joint committee no longer complies with the provisions of articles L. 6323-17-6, D. 6323-20-1, D. 6323-21, D. 6323-21-2 and D. 6323-21-4. II -When the regional prefect fi…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
…7 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 :
…wnershipLess than :21 years of age90 %10 %31 years of age80 %20 %41 years of age70 %30 %51 years old60%40%61 years old50%50%71 years of age40 %60 %81 years of age30 %70 %91 years of age20 %80 %Over 91…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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…
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