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Showing 17911800 of 18855 articles for Art. CE 8-7-2005 n° 253291

French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732

Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 735

…wnership 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 stipulated for the movables, and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Registration fees

Article 738

Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Basis of assessment and settlement

Article 747

The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 752

Shares, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 759

…s for the liquidation and payment of transfer duties free of charge is determined by the average price on the day of the transfer or, for inheritances, by the average of the last thirty prices precedi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 763

…or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birth occurred outside France, this date must, in addit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 731

Patent assignments are registered at a fixed duty of €125..

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

Article 750

…e property.II. - However, the sale by auction of movable or immovable property forming part of a succession or a marital community, as well as the transfer of rights of inheritance in movable or immov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 761

…cording to the detailed and estimated declaration of the parties, without distraction of charges, except, as regards the latter, what is stated in articles 767 et seq. For properties that the owner ha…

AI translation · Updated 7 Nov 2023Open Article
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