Article 803
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
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Showing 341–350 of 9215 articles for “Art. 8 janv. 1997”
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
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).
Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…
…r land registration tax levied on the contributions referred to in 3° of I, I bis and II of Article 809 is set at 2.20% for contributions relating to immovable property or immovable property rights an…
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
…nts, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
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.
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