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Showing 1631–1640 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
…ual to the amount of registration duty actually paid in the State of registration or the State of residence of each of the persons concerned, in accordance with the legislation of that State and as pa…
…te regulated for immovables, unless a specific price is stipulated for the movables, and they are designated and estimated, item by item, in the contract.
…red have been the subject of an auction, either by judicial authority or voluntarily, with the admission of foreigners, the duties payable may not be calculated on a sum less than the auction price, w…
…share of any heir, legatee or donee, unable to work under normal profitable conditions, due to a physical or mental infirmity, congenital or acquired.A decree in the Council of State determines the te…
…duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Mi…
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
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.
…e related or allied up to and including the fourth degree (1).(1) For the application of these provisions in the French overseas departments, please refer to article 793 1 4° 5th paragraph.
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