I. – The tax benefits provided by articles 1083 and 1084 are applicable to the caisses de mutualité sociale agricole. II. – 1. As stated in article L. 723-4 of the Code rural et de la pêche maritime, in the event of the merger of several caisses de mutualité sociale agricole, the constituency of the new caisse thus created is made up of all the constituencies of the merged caisses….
I. – Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d’orientation agricole (1), carried out by sociétés d’aménagement foncier et d’établissement rural constituées en application de ce même article et agréées par le ministre de l’agriculture et le ministre du budget, sont exonérées sous réserve des dispositions de l’article 1020, des droits d’enregistrement. These provisions…
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
I. – All transfers made by sociétés d’aménagement foncier et d’établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions of the said article and which are accompanied by an undertaking by the purchaser on behalf of himself and his successors in title to maintain that purpose for a period of ten years from the transfer of…
Agreements concluded pursuant to the first paragraph of Article L. 142-6 and article L. 181-38 of the Code rural et de la pêche maritime are exempt from registration duties.
Subject to the provisions of article 1020, the compulsory devolution to works of general agricultural interest of the surplus of net assets over the share capital of dissolved agricultural cooperative societies does not give rise, for the benefit of the Treasury, to any collection.
Deeds, documents and writings of any kind concerning agricultural cereal cooperative societies and their unions are exempt, subject to article 1020, from all registration duties. Cooperative mills, agricultural milling and milling-bakery cooperatives created and operating under the regime provided for in Title II of Book V of the Rural and Maritime Fishing Code, relating to agricultural cooperative societies are considered as wheat cooperatives. .
Subject to the provisions of article 1020, deeds, documents and writings of any kind, concerning cooperative societies for artificial insemination and the use of agricultural equipment and their unions are exempt from all registration duties.
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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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