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Showing 1421–1430 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
…mptions of units in common investment funds and units in real estate investment funds and the distribution of the assets of these funds among the holders. When the holder of units in a real estate inv…
…ies, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered, for the pur…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…55 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are deemed to have as their object the said immovabl…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
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