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Showing 2331–2340 of 68813 articles for “Art. 638 A and 1717”
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…
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…
I.-In Guadeloupe, Martinique, French Guiana and La Réunion, the observatory of prices, margins and incomes mentioned in article L. 910-1 C in addition to its chairman, comprises the following members:…
It is allocated to personality investigators and judicial controllers, authorised natural persons: 1° For the verification of the material, family or social situation of persons who are the subject of…
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
The parties' submissions shall be signed by their lawyer and served in the same way as notifications between lawyers. They are not admissible until the information mentioned in paragraph 2 of the prev…
The copy of the instrument of constitution and of the pleadings shall be delivered to the court registry either as soon as they are served or, if served before the matter is brought before the court,…
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