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Showing 271280 of 4102 articles for Art. 787 B

French General Tax CodeIn force
XI: Miscellaneous deeds

Article 846 bis

Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796 bis

I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special provisions relating to inheritance

Article 802 bis

When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 795 B

…uty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of national interest…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 972 bis

…965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the undertaking for collective investme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Dematerialised stamp

Article 900 B

…udice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 968 bis

…A are included in the estate of each of the contracting parties in proportion to the sums invested by each of the survivors in the contract.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 B

A fixed contribution of €8 shall be levied for any amending or supplementary forms filed pursuant to paragraph 3 of article 34 of decree n° 55-1350 of 14 October 1955 taken for the application of decr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1055 bis

The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Local authorities, local public bodies and local public companies

Article 1042 B

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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