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Showing 3911–3920 of 57320 articles for “Art. D 223-6-1”
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not…
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
…llowing are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable property, as well as court decisions and dee…
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…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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