Article 808 A
I. - Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located the…
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Showing 481–490 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
I. - Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located the…
A Conseil d'Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or tran…
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
The contribution levied for each cancellation of registration is liquidated at the single rate of 0.10% on the sums subject to cancellation. In the event of a reduction of the pledge, it is liquidated…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards regist…
The amount of the real estate security contribution may not be less than:a) €8 per registration mentioned in article 881 H or per declaration or reloading agreement mentioned in article 881 I;b) €15 p…
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