French General Tax CodeIn force
II: Taxation
Article 674
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
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Showing 3261–3270 of 34523 articles for “Art. Loi 86-18 du 6 janvier 1986”
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
…date on which the condition is fulfilled. However, where it does not take the place of registration duties, the land registration tax is levied on the conditional deed according to the regime applicab…
…ssive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article of this code, are exempt from the fixed taxation pr…
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…
…tion of unilateral promises of sale referred to in Article 1589-2 of the Civil Code.No registration duty is payable for extracts, copies or expeditions of deeds that must be registered on minutes or o…
…ansfers 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 rise to payment of land regis…
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…
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.
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
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