A Conseil d’Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
I. – An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licence to prospect for liquid or gaseous hydrocarbons. The scale of the tax is set according to the period of validity of the exclusive exploration licence provided for in Article L. 142-1 or article L. 142-2…
Sont perçus au profit des départements: 1° les droits d’enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d’immeubles ou de droits immobiliers situés sur leur territoire; 2° la taxe de publicité foncière perçue en application de Article 663 when the registrations, decisions, deeds, certificates or documents mentioned in this article concern immovable property or immovable property rights situated in their territory.
The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%. It may be modified by the departmental councils without such modifications having the effect of reducing it to less than 1.20% or raising it above 4.50% (1).
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance with the rules listed in article 1594 D, the current rate is renewed.
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use on condition that the purchaser undertakes not to use them for any other purpose for at least three years from the date of the deed of purchase; b. Land or premises used as garages on condition that the purchaser…
Sont soumis à la taxe de publicité foncière ou au droit d’enregistrement au taux de 0,70 %: A. With the exception of those referred to in I of A of ‘article 1594-0 G, transfers for valuable consideration of building land and new buildings referred to in 2° of 2 of I of article 257 when they are subject to value added tax, except where the terms and conditions set out…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax or registration duty at the rate of 0.70%.
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met: 1° The transfer is part of a transaction consisting of: a) Either sales by lots triggering the right of pre-emption provided for in the article 10 of law no. 75-1351 of 31 December 1975 relating to the protection of occupants of residential premises or…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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