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Showing 811–820 of 4102 articles for “Art. 787 B”
…iry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal an…
…The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
I. - For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previo…
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