Article 784
…ets of the taxable assets. For the calculation of the allowances and reductions enacted by articles 779,790 B, 790 D, 790 E and 790 F the allowances and reductions made on previous gifts referred to i…
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Showing 581–590 of 34398 articles for “Art. 7 mai 1974”
…ets of the taxable assets. For the calculation of the allowances and reductions enacted by articles 779,790 B, 790 D, 790 E and 790 F the allowances and reductions made on previous gifts referred to i…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
…out in b of 1 of article 200, the State, its public establishments or a body mentioned in l'article 794 . This allowance applies on the twofold condition:1° That the gift is made, definitively and in…
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
…ial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…
During the probation period, the sentence enforcement judge under whose supervision the sentenced person is placed shall ensure, either by himself or by any qualified person, that the supervision and…
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