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Showing 1461–1470 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
…article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transactions comparable, within the meaning of the Directive of 9 Apri…
…ses defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limited to th…
…fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Subscriptions for real estate investment trust units are exempt from any registration duty.
…r lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
…fund give rise to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provid…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
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