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Showing 1021–1030 of 58419 articles for “Art. Cass. 3e Civ. 1-7-2003 n° 861”
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
If the application is rejected, a new application may not be made until two years have elapsed, unless the rejection of the first application was due to insufficient time for proof. In this case, the…
Where the application is made after his appointment, the Pre-Trial Judge shall, until he relinquishes jurisdiction, have sole jurisdiction, to the exclusion of any other formation of the court, to: 1°…
Patent assignments are registered at a fixed duty of €125..
The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
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