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…
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Showing 2471–2480 of 12836 articles for “Art. 7 mars 2012”
…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…
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…
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…
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…
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…
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