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Showing 3731–3740 of 20353 articles for “Art. CE 9-6-2020 n° 432596”
…f the transfer, based on the estimated declaration of the parties. However, if, in the two years preceding or following the deed of exchange, the properties transferred have been the subject of an auc…
…y is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if the tax has been paid. Where the price does not exceed 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…
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
…to be registered; 2° On a copy of electronically signed private deeds to be registered, with the exception of unilateral promises of sale referred to in Article 1589-2 of the Civil Code.No registrati…
…ree no. 55-22 of 4 January 1955 as amended and which are not drawn up in authentic form, in accordance with the provisions of article 4 of that text. The refusal is recorded in the department's regist…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
…anuary 1955 ; 2° Transfers of use of businesses, customer lists or immovable property, as well as receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the ex…
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