Article 719
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
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Showing 2561–2570 of 61036 articles for “Art. L 631-7 to L 631-7-3”
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…
Where the trial court has not ruled on the revocation of the suspended sentence pursuant to Article 132-36 of the Penal Code because it was unaware of the first conviction, the public prosecutor may s…
When the sentence enforcement judge extends the probation period, this period may not in total exceed three years.
When the convicted offender does not comply with the supervision measures or special obligations imposed pursuant to article 739, when he has committed an offence followed by a conviction for which th…
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