Article 547
The additional measures are determined by decrees in the Council of State (1). (1) Annex I, art. 204 to 211.
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Showing 2141–2150 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The additional measures are determined by decrees in the Council of State (1). (1) Annex I, art. 204 to 211.
Anyone wishing to plate or duplicate gold, silver and platinum on copper or any other metal is required to make a declaration to the office of guarantee. Precious metal articles duplicated or plated w…
When the title of a work brought to the mark to the guarantee service or the approved inspection body is found to be lower than the declared legal title, a new test may be carried out if the owner so…
Only articles covered with precious metal to a titre of at least 500 thousandths and bearing a special maker's hallmark are entitled to the designation "plated", "doubled" or "silver-plated". Silver a…
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not…
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…
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