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Showing 171–180 of 4296 articles for “Art. 151 octies B”
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
A decree sets out the conditions for application of
…ansfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the exploitation of these assets o…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
…ased on the day of death when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one…
The right of return provided for in
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
…rticle 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
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