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Showing 1301–1310 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
…the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax regime and the taxable value of the assets trans…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
…the adopter's death or adoptees who were minors at the time of the donation granted by the adopter and who, for at least five years, have received uninterrupted help and care from the latter by way o…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
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