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Showing 2081–2090 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
…und in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…
…numbers of the shares allocated as remuneration to each of them. In the absence of such valuations and indications, duties are levied at the real estate rate.3° The foregoing provisions apply to tran…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
…rsal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the same duty is not due for…
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