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Showing 24712480 of 12836 articles for Art. 7 mars 2012

French General Tax CodeIn force
D: Special schemes and exemptions

Article 792 bis

…ated in accordance with the rate applicable between non-relatives mentioned in table III of article 777. For the application of the provisions mentioned in the first paragraph, the liberal intention i…

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

Article 793 bis

The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 784 A

In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 B

Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…

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

Article 793 quater

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 A

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 784 C

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 787 C

…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…

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

Article 797 A

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.

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

Article 795 A

…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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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