French General Tax CodeIn force
1: Changes of a particular nature
Article 689
…stituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
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Showing 3411–3420 of 54357 articles for “Art. Cass. com. 16 January 1996 · Cass. com. 6 June 1972 · Cass. com. 2 July 2002 n° 00-18.243”
…stituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
The registration of private deeds, which must be submitted for this formality within a time limit set by law, takes place, for those of them involving the transfer of ownership, usufruct or enjoyment…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
…for sale on the return or capital gain. Returns are subject to the taxation provided for in article 683. The properties, whatever their nature, are estimated according to their real market value on th…
…t to the merged formality, the auction on reiteration of the auction is subject to a fixed tax of €125.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…e and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other articl…
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…
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.
…E of the usufructuaryVALUE the usufructVALUE of the bare ownership. of the bare ownershipLess than :21 years of age90 %10 %31 years of age80 %20 %41 years of age70 %30 %51 years old60%40%61 years old5…
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