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Showing 13111320 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
XI: Miscellaneous deeds

Article 846 bis

…on are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The rate mentioned in the first paragraph also applies to declarations and descriptive statements…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 795 A

Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796 bis

I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…

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

Article 800

…he partner bound by a civil solidarity pact where the gross assets of the succession are less than €50,000 and on condition that these persons have not previously benefited, on the part of the decease…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Public acts

Article 854

It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Consequential acts

Article 862

…ns of the first and penultimate paragraphs of this article in respect of the documents mentioned in 5°, 7° and 7° bis of 2 of article 635.

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

Article 790

…ions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the donor is under the age of seventy.II. - Full ownership donations of all or an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 793

…years by the donor or the deceased, where they were acquired for valuable consideration on or after 5 September 1979.4° Shares in agricultural landholding groups and those in agricultural landholding…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796-0 quater

Reversions of usufruct are subject to death duties.

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

Article 802 bis

When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…

AI translation · Updated 7 Nov 2023Open Article
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