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Showing 511520 of 12389 articles for Art. 7 juill. 2009

French General Tax CodeIn force
1: Normal operating mode

Article 726

…transfers of corporate rights resulting from pension transactions governed by the articles L. 211-27 to L. 211-34 of the Monetary and Financial Code.The collections mentioned in 1° and 1° bis of I ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Transfers of a farm or certain assets dependent on a farm

Article 732

Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
H: Simultaneous sales of movable and immovable property

Article 735

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special schemes and exemptions.

Article 738

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° Normal system

Article 747

The registration duty or land registration tax provided for 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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 752

…s, 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 the i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Personal property

Article 759

For French and 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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 763

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Assignment of patents

Article 731

Patent assignments are registered at a fixed duty of €125..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Licences and transfers of inheritance rights

Article 750

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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