Article 663
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1181–1190 of 12278 articles for “Art. US Estate Tax — QDOT”
The following shall give rise to the collection of land registration tax: 1° Registrations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the prov…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
…several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of them, and according to its type. The amount is determined by the arti…
The portion of contributions of real estate or real estate rights made for valuable consideration is subject to land registration tax or registration duty of 2.20%.
…nd 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 of auction or contract o…
The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
…urposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or share…
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
…cruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between €…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More