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Showing 161–170 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in th…
Subject to the application of the taxation provided for in article 1020 of this code, capital payments made pursuant to article 274, the second paragraph of article 276 and the articles, 278 and 279-1…
…e increase mentioned in the first paragraph of this I are paid to the municipality that introduced it.This increase is not taken into account for the application of articles 1636 B sexies et 1636 B de…
…icle 1498 bis. These rates are updated each year under conditions set by decree in the Conseil d'Etat.When these rents are insufficient in number or cannot, given their amount in relation to the amoun…
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
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