Article 757 C
…o not apply to donations taken into account to determine the tax advantage provided for in article 978.
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Showing 3481–3490 of 46132 articles for “Art. 7 December 2000 · Cass. 1re civ. 3 July 2001”
…o not apply to donations taken into account to determine the tax advantage provided for in article 978.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
…contracts taken out on the life of the same insured person are subject to an overall deduction of €30,500. II bis -(Repealed). III.-The conditions for application of this article and in particular th…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…e contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving spouses or their beneficiar…
…g spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is deducted from the assets of the succession.
…tioned in a and b, transfers are subject to registration duty at the rate set in 2° of I of article 726.
…esentation, to a grand-nephew or grand-niece are exempt from free transfer duties up to a limit of €31,865 every fifteen years.This exemption is subject to compliance with the following conditions:1°…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
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