Article 1707 of the French General Tax Code
November 7, 2023
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and severally liable for payment of the special tax on insurance agreements and its penalties. This tax is levied under conditions that are set by decree.
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
L’action solidaire pour le recouvrement des droits de mutation par décès, conférée au Trésor par Article 1709, may not be exercised against co-heirs who benefit from the exemption provided for by Article 796.
Public officers who, under the terms of articles 1705 and 1706, have made, for the parties, the advance payment of registration duties or land registration tax may pursue payment in accordance with the provisions of the loi du 24 décembre 1897 relative au recouvrement des frais dus aux notaires, avoués et huissiers.
The duties of civil and judicial deeds involving the transfer of ownership or usufruct of movable or immovable property, shall be borne by the new possessors, and those of all other deeds shall be borne by the parties to whom the deeds benefit, where, in these various cases, no provisions to the contrary have been stipulated in the deeds.
The payment of death transfer duties may be made in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds, the industrial exploitation of tobacco and the amortisation of the public debt and by order of the Minister for the Economy and Finance. The redemption value of these various securities is set by decree. The list of…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l’indemnisation des rapatriés d’outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 modifiée relative au règlement de l’indemnisation des rapatriés, une créance sur l’Etat, les droits de mutation par décès exigibles sur la créance revenir à chaque ayant droit peuvent ^etre acquittés par imputation sur cette créance….
I. – Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors’ items, documents, of high artistic or historical value, or real estate located in the areas of intervention of the Conservatoire de l’espace littoral et des rivages lacustres defined in Article L. 322-1 of the Environment Code, whose location and ecological or landscape interest justify conservation in their…
I. – Notwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decree (1). II. – (No longer applicable). III. – (Repealed).
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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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