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Showing 1411–1420 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d'art or collectors' items against theft or fire under a contract or agreement in force at the ti…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
…pital increases of a small business within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…dant or ascendant in the direct line, the spouse or partner linked by a civil solidarity pact; 2° €45,000, when they are granted in favour of a brother or sister; 3° €35,000, when they are granted in…
…sly transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the duties due…
…istrator is subject to the law of an uncooperative State or territory within the meaning of Article 238-0 A or which has not entered into a mutual assistance agreement with France in respect of recove…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
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