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Showing 641–650 of 27239 articles for “Art. Cass. com. 6 February 2007”
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in…
The deed constituting 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…
The procedures for carrying out the merged formality shall be laid down by decree (1).
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…
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
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…
…ssive 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 article of this code, are exempt from the fixed taxation pr…
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…
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