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Showing 161–170 of 2313 articles for “Art. 1844-7 · CGI Art. 746”
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from th…
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
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