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Showing 1531–1540 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…operty duly entered in the inventories of legal entities operating as property dealers or developer-builders. Where there is a chain of holdings, the tax is payable by the legal entity or entities whi…
The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards regist…
The amount of the real estate security contribution may not be less than:a) €8 per registration mentioned in article 881 H or per declaration or reloading agreement mentioned in article 881 I;b) €15 p…
The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, e…
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
…tment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of…
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
…ion from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accountant attesting that the r…
The stamp contribution is paid, in accordance with the terms and conditions laid down by decrees, either by the use of stamping machines, or by the affixing of mobile stamps, or by means of the stamp…
…d Financial Code are included, for the value of the assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of the amount of the re…
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