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Showing 6531–6540 of 60148 articles for “Art. 197 A”
The time limits provided for in Article 641 are extended to twenty-four months for inheritance declarations involving real estate or real estate rights for which the deceased's right of ownership was…
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…
The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, whe…
I. - Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
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…
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
The receipt for an application to renew a residence permit authorising the holder to carry out a professional activity authorises the holder to carry out a professional activity.The receipt for an app…
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