Article 655
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
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Showing 1841–1850 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”
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
I. - The formality of registration is given on the minutes, patents or originals of the deeds that are subject to it. However, the formality may be given:1° On a full copy of the notarial deeds to be…
The competent public accountants are prohibited from carrying out the registration formality in respect of deeds subject to land registration pursuant to the decree no. 55-22 of 4 January 1955 as amen…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
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…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
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