Article 671
…provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of…
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Showing 3201–3210 of 60433 articles for “Art. Loi 86-18 du 6-1-1986”
…provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of…
Proportional or progressive registration duties and proportional land registration tax are levied on the values.
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
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.
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…
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…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
…differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves as the basis for collection is the one which gives rise…
…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…
…stribution companies eligible for financial support for film distribution for each film released or due to be released in cinemas between 14 October 2020 and 18 November 2020 and between 15 December 2…
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