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Showing 3181–3190 of 33647 articles for “Art. 1231 to 1231-7”
…ved from the exploitation of these assets or rights, the transfer duties for no consideration apply to the value of the assets, rights or fruits thus transferred, assessed on the date of this transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
…793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or artistic complement to it, provi…
…of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from gratuitous transfer duties. If the victim has died a…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…r than three years after the planning permission is obtained, are exempt from free transfer tax, up to the declared value of the property, up to a maximum of: 1° €100,000, when they are granted in fav…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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