Article 762 bis
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
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Showing 1381–1390 of 61004 articles for “Art. 515-1 to 515-7”
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…plicable, outside France may be offset against the tax payable in France. This deduction is limited to the tax paid on movable and immovable property situated outside France.
…iété, à un fonds de pérennité mentionné à l'article 177 of law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses if the following conditions are met:a. The aforementi…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
European Union citizens mentioned in 1° of article L. 233-1 retain their right to residence as an employed or self-employed worker in the following situations:1° They have been temporarily incapacitat…
…531-2, the words: "twenty-one days" are replaced by the words: "seven days" and after the words: "to lodge", the words: "in person" are added; 2° In Article R. 531-4, the words: "eight days" are rep…
Disputes concerning reimbursement are brought before the administrative court.
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