Article 793 quater
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
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Showing 1291–1300 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Subscriptions for real estate investment trust units are exempt from any registration duty.
Sont enregistrés gratuitement:1° Les contrats de mariage, lorsqu'ils ne peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
…se to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provide the adminis…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
…able consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produc…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
…e set in 2° of I of Article 726 when the holder of the shares is in one of the cases mentioned in a and b of Article 730 quinquies. However, this registration duty does not apply when the holder reque…
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