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Showing 31413150 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
II: Taxation

Article 663

The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Transfers of use

Article 744

I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation

Article 662

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation

Article 665

The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Miscellaneous provisions

Article 1135 ter

Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Agricultural organisations

Article 1028 ter

I. - All transfers made by sociétés d'aménagement foncier et d'établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1042 B

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Damaged property

Article 1058

Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration dutie…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Public authorities, public institutions or public utilities

Article 1047

All deeds drawn up pursuant to Act no. 62-883 of 31 July 1962, abolishing the privilege of sailors and fishermen in the municipality of Fort-Mardyck, are exempt from registration duties and land regis…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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