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Showing 7901–7910 of 10478 articles for “Art. 150 VI”
…assets referred to in a below and sums deposited in a forestry investment and insurance account provided for in Chapter II of Title V of Book III of the Forestry Code, provided: a. that the deed reco…
Reversions of usufruct are subject to death duties.
…ccession, 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 the dece…
…created in the law of a State other than 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…
…ent with France to combat tax fraud and tax evasion, when they are approved under the conditions provided for in Article 1649 nonies. Approval is granted to these legal entities or organisations, prov…
…rsons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
…of operations to requalify run-down condominiums of national interest mentioned in Title IV of Book VII of the Construction and Housing Code.
Subject to the provisions of Article 1020, documents exclusively relating to the execution of the law of 12 July 1937 instituting a retirement and provident fund for notary clerks are exempt from regi…
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