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Showing 251–260 of 25519 articles for “Art. IV bis”
…liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer duties for no consideration apply…
…subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date of the gratuitous transfer. Where this condition is not met, the duties are…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
…ed either to salaried staff or to the owner of the land in payment of the rent, excluding those received in respect of disposals of fixed assets, reimbursements of expenses incurred in the context of…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
…lculation of the transfer duties for no consideration, when the donation relates to:a. All or an undivided share of the movable and immovable tangible and intangible property allocated to the operatio…
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