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Showing 21–30 of 43824 articles for “Art. 732 & 757 & 758-3 & 758-4”
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
I. - For the purposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprieto…
If, in the absence of children or descendants, the deceased leaves his father and mother, the surviving spouse receives half of the property. The other half devolves one quarter to the father and one…
In the absence of children or descendants of the deceased and his or her father and mother, the surviving spouse receives the entire estate.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
Where the person has been sentenced to life imprisonment for one of the crimes referred to in Article 706-53-13 and has been conditionally released with a care order, the regional secure detention cou…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
Consent to the adoption of children under the age of two is valid only if the child has actually been handed over to the child welfare service, except in cases where there is a relationship of kinship…
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