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Showing 1341–1350 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
…in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the tax on what is the subject thereof is levied at the rates p…
Shares, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received…
…foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined by the average…
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
…prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not subject to the proportional tax; 3° Deeds exempt from registration which are voluntarily submitted to…
Patent assignments are registered at a fixed duty of €125..
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