French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 4161–4170 of 67429 articles for “Art. 1078-1 and 1078-7”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…on acting in a professional capacity or by a legal person, the natural person who has placed assets and rights in it.II. - 1. The transfer by gift or inheritance of assets or rights placed in a trust…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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The regional development plan sets out the territory's strategy for adapting to climate change and improving air quality. As such, it sets out, at its level: 1° Guidelines for mitigating and adapting…
…ided for in that Article, in accordance with the technical specifications for computer transmission and presentation of the analysis results specified by the latter. The laboratory shall inform the af…
…fice or duties in respect of which the person concerned sits as a member of the committee, notwithstanding, where applicable, the provisions of the preceding paragraph.The term of office may be except…
To impose the suspension provided for in articles L. 335-7 and L. 335-7-1 and determine the length of the sentence, the court shall take into account the circumstances and seriousness of the offence,…
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