Article 750 bis A
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
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Showing 4521–4530 of 33647 articles for “Art. 1231 to 1231-7”
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
Reversions of usufruct are subject to death duties.
…the succession, over fifty years of age or suffering from an infirmity making it impossible for him to provide for the necessities of life by his work; 2° That he has been constantly domiciled with th…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
…France by a person who has the status of settlor, by inter vivos deed or mortis causa, with a view to placing assets or rights therein, under the control of an administrator, in the interest of one o…
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.
The Minister of the Interior is competent to determine the country of removal in the event of compulsory enforcement in the following cases:1° When the foreign national, present on French territory, i…
Notwithstanding article R. 732-2, the Minister of the Interior is competent to place a foreign national under house arrest, pursuant to 6° of article L. 731-3 or article L. 731-4, in the following cas…
…Article R. * 721-3 is worded as follows:"Art. R. * 721-3.-The Minister of the Interior is competent to determine the country of return in the event of compulsory enforcement when the foreign national,…
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