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Showing 4961–4970 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
…s, bonds, founders' or beneficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the i…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
Patent assignments are registered at a fixed duty of €125..
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…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…of substances newly made concessible by decree benefit, with the exception of balancing payments or capital gains, an exemption from all duties in favour of the State, provided that the exchange is au…
…s of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift and…
…n the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New…
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