French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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Showing 5941–5950 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
…nt of the rebate benefits the farmer under the conditions provided for in article 1 of law no. 57-1260 of 12 December 1957.These reductions are payable by local authorities and their groupings. They a…
For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).
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