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Showing 13711380 of 2313 articles for Art. 669 · CGI Art. 787 B · CGI Art. 774 bis

French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 782

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 755

Assets held in an account held abroad, within the meaning of the second paragraph of article 1649 A, or in a capitalisation contract or an investment of the same nature subscribed abroad, within the m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 678

Where they are neither exempted nor tariffed by any other article of this code, judicial decisions and deeds containing provisions subject to land registration referred to in Article 677 are subject t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Normal system

Article 683

I. - Civil and judicial deeds transferring ownership or usufruct of immovable property for valuable consideration are subject to land registration tax or registration duty at the rate provided for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 729

…which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

…han fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 650

…taries may only register their deeds with the tax departments in whose jurisdiction they reside. 2. Bailiffs and all others with authority to issue writs or reports shall have their deeds registered e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 663

…rations of judicial or contractual mortgages, with the exception of registrations for renewal; 2° Subject to the provisions of Article 665, court decisions, deeds, certificates of transmission by deat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 671

…particular tax or duty is due for each of them, and according to its type. The amount is determined by the article of this Code in which the provision is classified, or to which it relates.

AI translation · Updated 7 Nov 2023Open Article
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