Article 788 bis
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.
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Showing 2531–2540 of 12261 articles for “Art. 515-7”
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.
Gifts inter vivos, made 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…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
If special circumstances so require, the criminal investigation police officer will personally notify the foreign national's family and the person chosen by the foreign national of his or her detentio…
The road transport companies mentioned in article L. 821-6 are those operating international routes from a State that is not a party to the convention signed in Schengen on 19 June 1990 in the form of…
Articles L. 700-2, L. 722-12, L. 751-1 to L. 751-13 and L. 754-2 are not applicable to Réunion.
In Martinique, the summary visits provided for in Articles L. 812-3 and L. 812-4 may be carried out in an area between the coastline and a line drawn one kilometre below it, as well as on national roa…
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