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Showing 2451–2460 of 12389 articles for “Art. 7 juill. 2009”
When the undertaking provided for in the 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.
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
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…
…ity transferred by death or inter vivos are exempt from transfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above h…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…with, the duties shall be recalled, increased by the late payment interest referred to in article 1727;c) The beneficiaries of the gratuitous transfer must undertake to adhere to the agreement referr…
…by a person injured in the circumstances provided for in 1° to 2° ter or 8° to 10° of I of article 796 by the spouse, partner bound by a civil solidarity pact, notorious cohabitee, descendants, ascen…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
…previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the du…
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