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Showing 6591–6600 of 69024 articles for “Art. L. 221-8 + Art. R. 221-30 à R. 221-37”
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, e…
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
Statements of costs drawn up by lawyers, bailiffs, court clerks, notaries commissioned must show separately, in a special column and for each disbursement, the amount of duties of any kind paid to the…
The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or ri…
Not less than €0.08 may be charged in the event that application of the stamp tax rates would not produce this sum.
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