Article 677
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
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Showing 951–960 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
Subject to special provisions, the following are subject to proportional or progressive taxation: 1° Transfers, either inter vivos or by death, of ownership or usufruct of movable or immovable propert…
…of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded from the sco…
The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…
…ratuitement:1° Les contrats de mariage, lorsqu'ils ne peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
…and that representative of agricultural assets are subject, under the same conditions, to the provisions governing transfer duties free of charge or for valuable consideration respectively applicable…
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
…ate mentioned in the first paragraph also applies to declarations and descriptive statements of division drawn up for the application of articles L. 526-1 to L. 526-3 of the Commercial Code.
…es 10 du décret n° 55-22 du 4 janvier 1955 et 9 du décret n° 79-1037 du 3 décembre 1979. These provisions are not applicable to the tariff provided for by the article 881 F.
The contribution levied for each cancellation of registration is liquidated at the single rate of 0.10% on the sums subject to cancellation. In the event of a reduction of the pledge, it is liquidated…
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
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