French General Tax CodeIn force
B: Basis of assessment and settlement
Article 666
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
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Showing 1321–1330 of 16327 articles for “Art. CA Paris 28-6-1994”
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
…ional tax by virtue of the provisions of the first paragraph shall bear the fixed tax if their publication is not required at the same time as that of the deed subject to the proportional tax, unless…
…the tax, or duty, is paid at the rate of 5% on the lesser portion, and as for sale on the return or capital gain. Returns are subject to the taxation provided for in article 683. The properties, whate…
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…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
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…
…immovable property situated there, it must, in addition, be registered with the tax office of the location of such immovable property, without the penalties provided for in articles 1727 et seq be app…
…ity may be given:1° On a full copy of the notarial deeds to be registered; 2° On a copy of electronically signed private deeds to be registered, with the exception of unilateral promises of sale refer…
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
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