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Showing 12011210 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
IV: Distillers

Article 319

At the request of town councils or agricultural and distillers' unions, at least one public distillation workshop shall be opened per commune or hamlet, on public sites or premises designated by the r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Taxation

Article 672

Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Transfers subject to reduced or exempt taxation

Article 716

During the period of repayment of loans taken out for the construction of a dwelling, amicable transfers of individual low-rent dwellings with the aim of substituting solvent persons, fulfilling the c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Transfers subject to reduced or exempt taxation

Article 717

Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 A

Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732 bis

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis B

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 750 ter

Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b : Deductible liabilities

Article 775

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).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a : Formality of registration

Article 656

Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.

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