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Showing 1421–1430 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
…or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal and complete transcription of this receipt.The same menti…
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.
I. - For the purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietors…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
…ade in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free transfer duties, up…
…d to an organisation exempt from gratuitous transfer duties pursuant to the provisions of article 795.IV. - The organisations mentioned in I of article 990 I may not be released from any sums, annuiti…
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
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