Article 794
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
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Showing 6391–6400 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
…the properties in question is less than €5,000 when they consist of a single parcel and less than €10,000 when they consist of two contiguous parcels ;3° The deceased's right of ownership was not est…
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…
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.
…pired);9° Gifts and bequests made to the Office national des combattants et des victimes de guerre ;10° Donations and legacies made to religious associations, unions of religious associations and auth…
…their mission or of injuries received in the same circumstances, cited to the order of the Nation ;10° Customs officers who died in the performance of their duties or injuries received in the same ci…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
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