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Showing 7071–7080 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
…23 A bis of this code, and to acquisitions occurring under the conditions provided for in articles 210 A, 210 B, 220 quater, 220 quater A and 220 quater B;d) transactions taxed under article 235 ter Z…
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
…on, at the rate set out in I.(1) This rate applies to deeds passed and agreements entered into from 10 May 1993.*Cf. Instruction 1996-08-13 7D-1-96. *
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
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