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Showing 921–930 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
…ations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance with the r…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
…s by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting of:a) Either sales by lots triggering the right of pre-emption provided for in the article 1…
…cle 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A, where the deed…
…limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject to the classification provided for in Article L. 321-1 of the Tourism Code. The del…
…s departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocate, within four years of the date of the…
The departmental council may exempt from land registration tax or registration fees the sale of housing units by low-income housing organisations or semi-public companies, provided that the transfer f…
On deliberation by the departmental council, rehabilitation leases are exempt from land registration tax. The deliberation takes effect within the time limits set out in Article 1594 E.
The départements may, by a deliberation taken under the conditions provided for in article 1639 A bis, exempt from property registration tax or registration duties the transfers, other than the first,…
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