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Showing 2961–2970 of 68819 articles for “Art. 298 sexdecies A and B”
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
Penalties relating to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duti…
By way of derogation from Articles R. 561-23 and R. 561-24, the persons mentioned in 1° to 6° and 7°a of Article L. 561-2 who belong to the same group within the meaning of Article L. 561-33 may agree…
For avocats au Conseil d'Etat et à la Cour de cassation and avocats, except where they act as fiduciaries, the person responsible for responding to any request from the department referred to in Artic…
I. - The persons mentioned in 1° to 7°c of Article L. 561-2 shall inform the department mentioned in Article L. 561-23 and their supervisory authority designated in Article L. 561-36 of the identity o…
The correspondents and registrants designated by the same person mentioned in Article L. 561-2 shall provide each other with the information brought to their attention by the department mentioned in A…
Statutory auditors, certified public accountants, notaries, bailiffs, court-appointed administrators, court-appointed agents, lawyers acting in their capacity as fiduciaries and auctioneers are respon…
The persons referred to in 1° to 7°c of Article L. 561-2 shall inform the department referred to in Article L. 561-23 and their supervisory authority designated in Article L. 561-36 of the identity of…
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