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Showing 681690 of 38458 articles for Art. Cass. 3e civ. 8-4-2010 n° 08-70.338

French General Tax CodeIn force
1°: Public acts

Article 853

Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Declaration of previous formalities

Article 856

Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Contributions to a company, legal entity or grouping

Article 811

The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° : Private deeds - Filing a duplicate at the office

Article 849

Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Real estate and business assets located in France and vested in persons domiciled abroad - Obligations imposed on the purchaser

Article 803

Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 847

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).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Securities, sums or assets on deposit. Amounts due as a result of death. Obligations of depositaries or debtors

Article 807

III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Miscellaneous deeds

Article 846

Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special provisions relating to inheritance

Article 800

I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Public acts

Article 854

It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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