Article 720
…nt occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list. Duties are payable on all sums t…
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Showing 2311–2320 of 15706 articles for “Art. CE 16-7-2021 n° 448500”
…nt occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list. Duties are payable on all sums t…
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
…used as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…e rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their minority and…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
…ms, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of the…
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