I.-The transfer of ownership free of charge of the movable and immovable property mentioned in article L. 719-14 of the Education Code gives rise to the collection of a proportional fee, according to the following scale:
Base brackets | Rate applicable |
---|---|
0 to €10,000,000 | 0.393% |
From €10,000,000 to €200,000,000 | 0.0785% |
Over €200,000,000 | 0.0079% |
II.-The proportional emolument mentioned in I is calculated on the total value of the assets that are the subject of the transfer decision taken by the State or the Paris-Saclay public development establishment for the benefit of the public scientific, cultural and professional establishment.