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Showing 351–360 of 628 articles for “Art. 75”
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
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…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…
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…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
Decrees will set out, where necessary, the procedures for applying articles L. 2333-64 to L. 2333-74 to adapt them to the specific rules of the various social security schemes.
The provisions relating to public offers mentioned in Article L. 433-3 do not apply to measures taken by the resolution college under Title V of Regulation (EU) 2021/23.
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