Article 293 A
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
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Showing 181–190 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”
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
In the absence of a deed recording them, the formation or transformation of a company or an economic interest grouping, the increase, of their capital, with the exception of capital increases in cash…
Infringements of the laws and regulations relating to the organisation of the wine market, the obligations laid down for wines leaving the estate and the measures taken to improve wine quality are rec…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
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