French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 261–270 of 304 articles for “Art. 79”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…b) To work and expenditure eligible for the bonus provided for in II of Article 15 of Law No 2019-1479 of 28 December 2019 on finance for 2020 and carried out in favour of the energy renovation of the…
…the application of a progressive rate and for the calculation of the allowances enacted by article 779.The duties on gratuitous transfers referred to in b and c of this 2 shall be paid and remitted to…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The Autorité des marchés financiers shall refuse to approve the creation of a local investment fund if, over a period of three years, each of the innovation mutual funds and local investment funds set…
…reholders by article L. 225-107 of the Commercial Code and by articles R. 225-75, R. 225-77, R. 225-79 and R. 225-81 of the Commercial Code. For the purposes of these provisions, "member" shall be und…
…hs of article R. 75, the third, fourth and fifth paragraphs of article R. 76, articles R. 78 and R. 79 of the Electoral Code apply to proxy voting. "III.-The representative of the State in Mayotte fix…
…39 999 inhabitants39From 40,000 to 49,999 inhabitants4350,000 to 59,999 inhabitants45From 60,000 to 79,999 inhabitants49From 80,000 to 99,999 inhabitants inhabitants53From 100,000 to 149,999 inhabitan…
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