French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration
Article 731
Patent assignments are registered at a fixed duty of €125..
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Showing 1431–1440 of 67429 articles for “Art. 1078-1 and 1078-7”
Patent assignments are registered at a fixed duty of €125..
…c auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject,…
…declaration or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on the day the manual gift is declared or registered. T…
…ng is conducted with the assistance, where appropriate, of the professional body for health, safety and working conditions provided for in article L. 4643-1, and that of the prevention departments of…
…uation made in the theft or fire insurance contracts or agreements in force on the date of the gift and entered into by the donor, his spouse or his authors for less than ten years.If there are severa…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
In the absence of an agreement mentioned in article L. 3142-77, the duration of the leave is half a day.
…e rents or the occupancy indemnity shall be reimbursed to him by the succession during the year, as and when they are paid. The rights provided for in this article are deemed to be direct effects of t…
The value of the rights of habitation and use is set off against the value of the inheritance rights collected by the spouse. If the value of the rights of habitation and use is less than that of his…
The successor spouse and the heirs may, by agreement, convert the rights of habitation and use into a life annuity or a capital sum. If there is among the successors party to the agreement a minor or…
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