Article 766
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
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Showing 2011–2020 of 7282 articles for “Art. n° 20-86.225 FS-B”
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
Any deed sub-leasing, subrogating, assigning or retroceding a lease must contain a literal reproduction of the registration notice for the lease assigned in whole or in part, where this formality is m…
Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent ther…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
…ame table: APPLICABLE ARTICLES IN THEIR REACTION L. 751-2 to L. 751-4 Resulting from the ordonnance n° 2016-301 du 14 mars 2016 L. 751-5Resulting from the ordonnance n° 2018-1125 du 12 décembre 2018 p…
…1 law no. 2015-366 of 31 March 2015 L. 1621-2 law no. 2002-276 of 27 February 2002 L. 1621-3La loi n° 2021-771 du 17 juin 2021 ratifiant les ordonnances n° 2021-45 du 20 janvier 2021 et n° 2021-71 du…
Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article…
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…
A Conseil d'Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or tran…
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