Article 802 bis
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
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Showing 3771–3780 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
When the notary, mandated by the heirs, legatees or donees, their guardians or their curators, transmits a copy of the declaration provided for in I of Article 800 by means of an online service made a…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…al increases of a small business within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…fts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than three years after the…
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.
…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 transfer duties,…
…Code and taken out in the course of a professional activity, reduced by a proportional allowance of 20% for sums, values or annuities from the contracts mentioned in 1 of I bis and meeting the conditi…
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…
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