Article 790 B
…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…
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Showing 1–10 of 4112 articles for “Art. 790 B”
…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…
…Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or grand-…
…Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of €…
…rship of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pur…
The Pre-Trial Judge may rule on costs and claims made pursuant to Article
…limit is suspended from the date of the request for an extension. The filing of the inventory is subject to the same publicity as the declaration. If the inventory is not filed within the time limit,…
The convicted person shall address the application for rehabilitation to the public prosecutor of his current residence or, if he lives abroad, to the public prosecutor of his last residence in France…
…e purposes of calculating free transfer duties, in the event of a gift in full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or the…
…collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is called into question…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
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