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Showing 3471–3480 of 60278 articles for “Art. A. 123-46”
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…ay 2019 relating to the growth and transformation of businesses if the following conditions are met:a. The aforementioned units or shares must be the subject of a collective undertaking to retain them…
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…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
…ransfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above has been owned for more than two years by the deceased or…
…ies charged to the taxpayer or resulting from the declaration or deed filed late, of an increase of:a. 10% in the absence of a formal notice or in the event that the declaration or deed is filed withi…
A foreign national applying for the issue of a residence permit must submit supporting documents in support of their application, the list of which is set by decree
The issue or renewal of a residence permit to a foreign national is subject to the collection, when the application is submitted, of information concerning the foreign national which must be mentioned…
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