Article 718 bis
…reponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of regist…
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Showing 3911–3920 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
…reponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax credit equal to the amount of regist…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…gible assets thus transmitted shall be taken into account for the calculation of the death transfer duties payable by his heirs, legatees or donees.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…l private equity funds and free partnership companies do not entail the payment of any registration duty.
…icole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the con…
…o the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
…akings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the acquirer holds or will hold following his acquisition more than 10% of the…
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