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Showing 2481–2490 of 12836 articles for “Art. 7 mars 2012”
…by a person injured in the circumstances provided for in 1° to 2° ter or 8° to 10° of I of article 796 by the spouse, partner bound by a civil solidarity pact, notorious cohabitee, descendants, ascen…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
…previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid on the first donation are deducted from the du…
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…
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