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Showing 2741–2750 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation…
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
Patent assignments are registered at a fixed duty of €125..
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
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