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Showing 85618570 of 10478 articles for Art. 150 VI

French General Tax CodeIn force
1: Presumptions of ownership

Article 754 B

I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 A

In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 753

…he case of the latter, either from the statements in the deposit contract or from the securities provided for in 2° of Article 773.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788

…he application of this allowance cannot be combined with the benefit of the income tax reduction provided for in article 200.IV. - In the absence of any other allowance, with the exception of that men…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 798

…ons of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors' items incl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 799

…number of units and their redemption value on the date of the gift or death, without the need to provide the administration with a list of all the securities held in the fund and their stock market pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 789

…the extent of the ratio existing between, on the one hand, the value of the assets to which the provisions of the General Tax Code apply and, on the other hand, the entire net estate assets. Orders f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788 bis

…by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Residential and business premises

Article 1496

I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Residential and business premises

Article 1497

…n from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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