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Showing 3791–3800 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
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