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Showing 7891–7900 of 10478 articles for “Art. 150 VI”
…al establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions of I are applicable to gifts ma…
…s are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2° The total value of the properties in question is less than €5,000…
…plicable between non-relatives mentioned in table III of article 777. For the application of the provisions mentioned in the first paragraph, the liberal intention is notably characterised when the tr…
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…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
…objects of historical interest, books, printed matter or manuscripts, made to establishments with civil status, other than those referred to in I of Article 794, if these works and objects are intende…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
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.
…istoric monument, as well as movable property that is a historical or artistic complement to it, provided that the heirs, donees or legatees have entered into an agreement with the competent administr…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
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