Article 802 bis
…eirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration fro…
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Showing 8281–8290 of 10478 articles for “Art. 150 VI”
…eirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made available by the administration fro…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…in the version in force on 31 December 2017 ;the donee carries out his or her main professional activity or one of the functions listed in 1° of 1 of III of Article 975, where it is subject to corpora…
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
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…
…ness or company carries on an industrial, commercial, craft, agricultural or liberal profession activity;b) The gift is made to persons holding an employment contract of indefinite duration for at lea…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…ge increase in the tax bases of industrial fixed assets recorded in the département following the revision (2) (3).
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