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Showing 2161–2170 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
…istration duty except: a) Where the acquirer holds or will hold following his acquisition more than 10% of the units or shares of the real estate collective investment undertaking or professional real…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
…n any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoever by the…
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