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Showing 4081–4090 of 31518 articles for “Art. Cass. 3e civ. 10-6-1971 n° 70-12.678”
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
I. - The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given:1° On a full copy of the notarial deeds to be…
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
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…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
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