French General Tax CodeIn force
A: Normal system
Article 844
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
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Showing 1271–1280 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
…cadastral parcel;2° The total value of the properties in question is less than €5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ;3° The de…
…f the fruits derived from the exploitation of these assets or rights, the transfer duties for no consideration apply to the value of the assets, rights or fruits thus transferred, assessed on the date…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
…other bodies recognised as being in the public interest whose resources are allocated to works of assistance and charity, to the defence of the natural environment or to the protection of animals, as…
…nesses contracted during these operations;2° ter Servicemen who died in the performance of their mission or from wounds received in the same circumstances, awarded the "Died for France" mention provid…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…ansfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or artisti…
…tner linked by a civil solidarity pact, notorious cohabitee, descendants, ascendants and persons considered to be his or her dependants, within the meaning of the articles 196 and 196 A bis. II. - The…
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