The certificate of ownership that is issued following the determination of the occurrence of a resolutory condition leading to the revocation of a donation pursuant to the article 960 of the civil code gives rise to the collection of the following fees:
Base brackets | Rate applicable |
---|---|
0 to €6,500 | 1.548% |
From €6,500 to €17,000 | 0.852% |
From €17,000 to €60,000 | 0.581% |
More than €60,000 | 0.426% |