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Showing 43914400 of 12836 articles for Art. 7 mars 2012

French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis B

Between 1 January 2017 and 31 December 2027, inheritance division deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis C

…f inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2.50% duty up to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Partitioning and similar transactions

Article 750 bis A

…f inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, established between 1 January 1986 and 31 December 2014, are exempt from the 2.50% tax on the v…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 796-0 quater

Reversions of usufruct are subject to death duties.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 796-0 ter

The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Liquidation

Article 790 A bis

…ses of a small business within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 792-0 bis

…ath duties on gratuitous transfers at the rate applicable to the last bracket in Table I of Article 777 ;c) The value of the assets, rights or capitalised income placed in the trust, net of the shares…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 795-0 A

I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Transfers free of charge

Article 796-0 bis

The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.

AI translation · Updated 7 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 2: Administrative and litigation procedure

Article D312-7-1

The national travel authorisation investigation service provides the deputy director of visas with information useful for examining appeals referred to it.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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