French General Tax CodeIn force
B: Basis of assessment and settlement
Article 666
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
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Proportional or progressive registration duties and proportional land registration tax are levied on the values.
…ct 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…
…de 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 artic…
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.
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
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