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Showing 9311–9320 of 10478 articles for “Art. 150 VI”
…owing financial criteria:a) The business model and profitability prospects;b) Consistency of the provisional budget;c) Soundness of the financial package;d) Consistency of the project with the applica…
…en before registration. Failing this, the highest duties that may be due to the Treasury shall be levied, except, as stated in article 1965 C, restitution of the overpayment on the representation of t…
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
The right of return provided for in
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…where it is established that the loan or loans were contracted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
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