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Showing 1571–1580 of 64157 articles for “Art. L. 223-17 and L. 221-14”
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
…possessor. It shall express in full the date of registration, the folio of the register, the number and the sum of the duties collected. Where the deed contains several provisions each operating a par…
…erged formality shall be paid, namely:1° By notaries, for deeds executed before them;2° By bailiffs and others with power to effect service of process for those of their ministry;3° By court clerks, f…
…social security contributions collected in the same way as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt propert…
Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may miti…
…rs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
I. - Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decre…
…utonomous fund for the management of national defence bonds, the industrial exploitation of tobacco and the amortisation of the public debt and by order of the Minister for the Economy and Finance. Th…
…sentatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and severally liable for payment of the special tax…
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be bor…
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