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Showing 2731–2740 of 58811 articles for “Art. L 631-7-2”
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
I. - Leases for life or unlimited duration are subject to the same taxation as transfers of ownership of the property to which they relate.II. - For leases of unlimited duration, the value used as a b…
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax…
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