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Showing 1171–1180 of 2313 articles for “Art. 4 and CGI Art. 111”
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
…uction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the heirs or their r…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…
I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…
I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…
Agreements which relate to shares or stocks and which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter…
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