Article 764 bis
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…
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Showing 1141–1150 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…
For the liquidation of transfer 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 explo…
…hich are voluntarily submitted to this formality; 4° Deeds referred to in l'article 37 du décret n° 55-22 du 4 janvier 1955 modifié qui sont présentés volontairement à la formalité de la publicité fon…
Patent assignments are registered at a fixed duty of €125..
…ce in movable or immovable property, are subject to registration duty or land registration tax of 2.50% when they are made in favour of the original members of the joint ownership, their spouse, their…
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…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
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 €.
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…
…ely in the leasing contract (1). (1) These provisions apply to contracts entered into on or after 1 January 1996.
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