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Showing 551–560 of 12389 articles for “Art. 7 juill. 2009”
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
…ALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2More than €107,000 but not more than €200,000 0.60More than €200,000 2.60The duty is levied o…
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
…er from the statements in the deposit contract or from the securities provided for in 2° of Article 773.
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
…estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
…sale, by the estimate contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable property, and by the estimate…
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
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