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Showing 1341–1350 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
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…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
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…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
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…
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