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Showing 71–80 of 1220 articles for “Art. n° 67-10.482”
Any application for the first president of the court of appeal to be disqualified must be the subject of a request addressed to the first president of the Court of Cassation who, after obtaining the o…
None of the judges or councillors referred to in Article 668 may not disqualify himself ex officio without the authorisation of the first president of the court of appeal, whose decision, made after c…
Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…
When, in any act, whether civil, judicial or extrajudicial, there are several provisions which are independent or do not necessarily derive from each other, a particular tax or duty is due for each of…
Where the land registration tax does not take the place of registration duties, only one proportional tax is payable, in any event, on the main deed and on the deed supplementing, interpreting, rectif…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
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…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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