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Showing 7321–7330 of 58236 articles for “Art. R 418-3 to R 418-7”
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
Shares of movable or immovable property that are part of a succession or a marital community and that are made solely between the original members of the joint ownership, their spouse, ascendants, des…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…
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