Article 796-0
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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Showing 2461–2470 of 12389 articles for “Art. 7 juill. 2009”
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…option provided for in I, the benefit of its provisions is exclusive of the application of Article 787 B on the fraction of the value of the shares representing assets other than the craft business,…
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
…igned between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free transfer duties, up to the declared value of these assets, where the deed of…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
If special circumstances so require, the criminal investigation police officer will personally notify the foreign national's family and the person chosen by the foreign national of his or her detentio…
The road transport companies mentioned in article L. 821-6 are those operating international routes from a State that is not a party to the convention signed in Schengen on 19 June 1990 in the form of…
Articles L. 700-2, L. 722-12, L. 751-1 to L. 751-13 and L. 754-2 are not applicable to Réunion.
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