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Showing 3371–3380 of 60224 articles for “Art. 53 A”
The trade mark shall be represented in the national trade mark register in an appropriate form by means of commonly available technology, provided that it can be represented in that register in a clea…
Authorised agents may call on the services of any qualified person appointed by the administrative authority to which they report.This person may accompany them during their inspections. This person m…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
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.
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
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…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
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