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Showing 491–500 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without b…
…r to obtain a collation in form, at his own expense, subject to repetition, if necessary. This provision applies to private-signature deeds that are presented for registration.
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set ou…
L'action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Arti…
…the register, the number and the sum of the duties collected. Where the deed contains several provisions each operating a particular duty, the competent officer shall indicate them summarily in his r…
…case provided for by article 1840 D, and those executed and received at the registries; 4° By the assigning public accountants, for deeds executed in administrative form that are subject to the regist…
…for restitution if necessary. In the absence of prior payment of the land registration tax, the deposit is refused (1).
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
…ested party proposes to pay by dation is at least equal to €10,000, in respect of each tax under consideration.The offer of dation may not be withdrawn within a period of six months following the date…
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and…
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