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Showing 1741–1750 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
Declarations or elections of command or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in…
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
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…
Auction on reiteration of auctions of immovable property is subject to proportional land registration tax or proportional registration duty only on what exceeds the price of the previous auction, if t…
…ho assume the general management of an unlisted company limited by shares, d. - the operator of a business or a customer base, e. - the holder of a public or ministerial office, any depreciation resul…
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.
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
…nsfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the parties, without dist…
…other acts, if one is made, within the same period, for other movable property, except for the provisions of II ;3° In the absence of the valuation bases established in 1° and 2°, by the detailed and…
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