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Showing 1351–1360 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
…on the date of the transfer, the actual market value mentioned in the first paragraph is deemed to be equal to the value free of any occupation. However, if, in the two years preceding or following e…
…h of article L. 312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploita…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
…share of each of the children living or represented as a result of pre-decease or renunciation. (1)Between the representatives of pre-deceased or renouncing children, this allowance is divided accord…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
…e signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
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