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Showing 2181–2190 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
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…
…strés 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 brevets;3° (…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
…g on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined by the average price on the day of the transfer or, for inherita…
…tside France, this date must, in addition, be proven before registration. Failing this, the highest duties that may be due to the Treasury shall be levied, except, as stated in article 1965 C, restitu…
Patent assignments are registered at a fixed duty of €125..
…the transfer of rights of inheritance in movable or immovable property, are subject to registration duty or land registration tax of 2.50% when they are made in favour of the original members of the j…
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…
…roperty acquired by partners who have entered into a civil solidarity pact or by spouses, before or during the pact or marriage. In these cases, tax is levied on the net value of the shared assets det…
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