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Showing 11–20 of 22 articles for “Art. 790”
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
I.-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…
…of the taxable assets. For the calculation of the allowances and reductions enacted by articles 779,790 B, 790 D, 790 E and 790 F the allowances and reductions made on previous gifts referred to in th…
…as an heir and if he is not held to be an accepting heir pure and simple pursuant to articles 778, 790 or 800.
…in the file; notice is given to the lawyers. However, in the cases provided for in articles 787 to 790, the Pre-Trial Judge shall rule by reasoned order, subject to the rules specific to investigativ…
…r. The costs associated with issuing the copy of the inventory made under last paragraph of article 790 of the Civil Code shall be borne by the creditor or legatee who requests it.
The publicity provided for in articles 788, 790 and 794 of the Civil Code is made in the Bulletin officiel des annonces civiles et commerciales. The procedures for advertising by electronic means are…
…of non-compliance with the conditions giving entitlement to the exemptions provided for in articles 790 H and 790 I, the donee or his successors shall pay an additional duty equal to 15% of the amount…
…NCOME IN EUROS 1st step 2nd step 3rd step 4th step 5th step 0 16 010 12 940 11 430 9 940 8 490 1 17 790 14 370 12 700 11 050 9 420 2 19 580 15 810 13 980 12 160 10 350 3 21 360 17 250 15 240 13 260 11…
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