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Showing 1131–1140 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
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…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…
The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.
…g to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article 708, provided tha…
…n a regulated financial instruments market within the meaning of l'article L. 421-1 of the Monetary and Financial Code or on a multilateral trading facility within the meaning of Article L. 424-1 of t…
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…
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