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Showing 1371–1380 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
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…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
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