For registration fees and cadastral taxes or value added tax when it is due to place of duty or tax administration taxes can adjust the price or valuation of property used as a basis for the collection of a tax when the price or value assessment appears below the actual market value assets transferred or appointed in the acts or declarations.
The corresponding correction is performed following the procedure for rectification under section contradictory L. 55, the administration is bound to prove inadequate prices expressed and assessments provided in the acts or declarations.
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