French General Tax CodeIn force
6° bis: Real estate investment funds
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 1291–1300 of 2313 articles for “Art. CGI — DMTG”
Subscriptions for real estate investment trust units are exempt from any registration duty.
Sont enregistrés gratuitement:1° Les contrats de mariage, lorsqu'ils ne peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
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