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Showing 8551–8560 of 10478 articles for “Art. 150 VI”
…later will, or to interposed persons, as designated by the second paragraph of article 911 of the Civil Code, unless such assignment has acquired date certain before the opening of the succession. The…
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
…culation of the transfer duties for no consideration, when the donation relates to:a. All or an undivided share of the movable and immovable tangible and intangible property allocated to the operation…
…le 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in the absence…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…tle deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of ownership to be established and charged to the donor by the not…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
…d and for which the value of the bare ownership has been determined in accordance with the scale provided for in l'article 669. Proof to the contrary may, in particular, result from a gift of funds ev…
…solely for the collection of duties, to be the joint property of these persons and to depend for a virile share on the estate. This provision applies to sealed envelopes and closed cassettes given on…
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