Article 645
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
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Showing 3701–3710 of 59172 articles for “Art. L 143-6-2”
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
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…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
The merged formality takes place at the service responsible for land registration in the location of the property. In Mayotte, the merged formality takes place at the real estate property conservation…
Declarations of successful bidders made to the registry in accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to…
When they give rise to the merged formality pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspond…
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…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
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…
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