Article 658
…f the Civil Code.No registration duty is payable for extracts, copies or expeditions of deeds that must be registered on minutes or originals with the exception of expeditions and copies referred to i…
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Showing 1221–1230 of 12278 articles for “Art. US Estate Tax — QDOT”
…f the Civil Code.No registration duty is payable for extracts, copies or expeditions of deeds that must be registered on minutes or originals with the exception of expeditions and copies referred to i…
…not drawn up in authentic form, in accordance with the provisions of article 4 of that text. The refusal is recorded in the department's register on the date the private document is submitted for regi…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
…of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the value of buildings located in Corsica. These exemptions apply provided that the deed is n…
…who assume the general management of an unlisted company limited by shares, d. - the operator of a business or a customer base, e. - the holder of a public or ministerial office, any depreciation resu…
1 (Transferred under article L. 17 of the tax procedures book). 2. The departmental conciliation commission provided for in Article 1653 A may be seized for all deeds or declarations recording the tra…
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…
Withdrawals exercised after the expiry of the periods agreed in contracts for the sale of real estate with a right of redemption are subject to tax at the rates provided for in this code.
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
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