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Showing 4191–4200 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
…idated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the tax on what is the subject thereof is levied at the rates provided for sales, in p…
…y other claims of which the deceased was the owner or received the income or in respect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary ma…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
…stated in article 1965 C, restitution of the overpayment on the representation of the birth certificate, in the event that the birth took place outside France.
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…of substances newly made concessible by decree benefit, with the exception of balancing payments or capital gains, an exemption from all duties in favour of the State, provided that the exchange is au…
…s of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift and…
…n the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New…
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