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Showing 991–1000 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
Taxpayers, domiciled in France within the meaning of Article 4 B and who are accommodated in an establishment or in a service mentioned in 6° of I of Article L. 312-1 of the code de l'action sociale e…
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
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…
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in…
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
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…
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