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Showing 1321–1330 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
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.
Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to regis…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
…and forests to the State or to the local authorities and bodies mentioned in I and II of l'article 1042, the undertaking is deemed to have been definitively satisfied up to a fraction of the value of…
Reversions of usufruct are subject to death duties.
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…
I. - The following shall be registered free of charge:1° (Repealed).2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, ex…
The following are exempt from land registration tax: 1° Registrations required by the State. However, the tax that has not been collected on a judicial or conventional mortgage registration must be pa…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
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…
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