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Showing 6221–6230 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
I. - For the 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 proprietors…
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…
…nuary 2016, a partial or total transformation falling within the scope of I of Article 1 of the loi n° 2005-842 du 26 juillet 2005 pour la confiance et la modernisation de l'économie or 2° du I de art…
Sworn merchandise brokers who conduct public sales of wholesale merchandise or pledged items, under the conditions provided for by articles L. 322-8 to L. 322-16 of the Commercial Code and by the seco…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
Each item awarded is entered immediately in the minutes, the price written in full and drawn off the line in figures.Each session is closed and signed by the public officer, the sworn goods broker or…
All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of…
Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…
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