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Showing 24312440 of 12389 articles for Art. 7 juill. 2009

French General Tax CodeIn force
6: Donations taken into account to determine the tax advantage provided for in article 978

Article 757 C

…o not apply to donations taken into account to determine the tax advantage provided for in article 978.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Exemptions

Article 749 A

Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Movable property

Article 764 A

In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…

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

Article 748 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Amounts paid under insurance contracts in the event of death

Article 757 B

I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 762 bis

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Costs of reconstituting title deeds to immovable property and property rights

Article 775 sexies

The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…

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

Article 730 quater

…of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013 am…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Licences and transfers of inheritance rights

Article 750 bis

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Rent and occupancy allowances

Article 775 quater

…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.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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