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Showing 3171–3180 of 33647 articles for “Art. 1231 to 1231-7”
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
…rticle 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n° 65-557 modifiée du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâ…
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
…owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing between the beneficiary free of charge a…
…ecialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 amending the legal framework for asset managem…
…oupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are a…
…214-45 of the Monetary and Financial Code. In the cases mentioned in a and b, transfers are subject to registration duty at the rate set in 2° of I of article 726.
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
…ting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is called into question when t…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
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