Sales by voluntary auction of all goods and rights other than movable and movable objects, retail trees and boats give rise to the collection of a proportional emolument, according to the following scale:
Tranches of assessment | Applicable rate |
---|---|
0 to €6,500 | 7.74% |
From €6,500 to €17,000 | 3.192% |
From €17,000 to €60,000 | 2.129% |
Over €60,000 | 1.597% |