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Showing 791–800 of 26223 articles for “Art. 477 to 494”
…ath duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over…
…urname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of this date must also be provided before the declaration is regist…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
I. - Heirs, legatees or donees, their guardians or curators, are required to complete a detailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the par…
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…
…Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, the amount of duty is calculated, taking into account any allowances, charges or deductions,…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
…of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an establishment that meets the conditions required to benefit from the exe…
Filing the list mentioned in the first paragraph of article L. 102 AG of the Book of Tax Procedures is punishable by a tax fine of €200 per account holder omitted.
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