Article 750
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…
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Showing 3871–3880 of 59507 articles for “Art. Cass. 3e civ. 7 January 1987 · Cass. 3e civ. 25 March 2009 · Cass. com. 16 October 2019 · Cass. 1re civ. 1 October 1986”
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…
…holder or the company organises the collection of data by the prescribers mentioned in Article L. 5121-12-1. When the compassionate prescription framework concerns several medicinal products, the cos…
…e taxpayers' reporting obligations. These provisions apply to financial years beginning on or after 1 January 2001.
…be consulted or must check that this has been done during the interview referred to in article L. 2212-4. If the minor does not wish to take this step or if consent is not obtained, the voluntary inte…
…cription or claims were drafted in a foreign language under the conditions laid down in article R. 612-21.
…application of an excess to be borne by the delegated production company.The excess corresponds to 15% of the additional cost, but must not exceed 1% of the insured capital of the work concerned as s…
Patent assignments are registered at a fixed duty of €125..
…of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate.1° (Repeale…
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…
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