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Showing 261–270 of 4102 articles for “Art. 787 B”
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
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…
…s: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parentage drawn up under the procedure provided for in…
Capital increases or reductions made necessary by the conversion of companies' capital into euros are exempt from registration duty.
…t made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…ren.The donor's deceased grandchildren are, for the purposes of applying the allowance, represented by their donee descendants under the conditions laid down by the Civil Code as regards representatio…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…
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…
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