Article 776 quater
…alue of the property transferred, up to the limit of that value, provided that the notarised certificates, mentioned in the 3° of article 28 of decree no. 55-22 of 4 January 1955 reforming land regist…
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Showing 6141–6150 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
…alue of the property transferred, up to the limit of that value, provided that the notarised certificates, mentioned in the 3° of article 28 of decree no. 55-22 of 4 January 1955 reforming land regist…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
…in the context of a compulsory registration formality for each of these transfers. This tax credit can be offset against the French tax relating to each of these transfers, up to the limit of that ta…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…f the unlisted securities or intangible assets thus transmitted shall be taken into account for the calculation of the death transfer duties payable by his heirs, legatees or donees.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
…on are subject to an overall deduction of €30,500. II bis -(Repealed). III.-The conditions for application of this article and in particular the obligations concerning the information to be provided b…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
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