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Showing 6151–6160 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
…the inheritance assets up to the declared value of these assets, provided that the notarial certificates mentioned in 3° of article 28 of decree no. 55-22 du 4 janvier 1955 portant réforme de la publ…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
The amount of rent or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner bound to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of t…
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
…ment undertaking within the meaning of article L. 214-45 of the Monetary and Financial Code. In the cases mentioned in a and b, transfers are subject to registration duty at the rate set in 2° of I of…
…and 790 D.III. - Donations of sums of money mentioned in I are not taken into account for the application of Article 784.IV. - Subject to the application of 1° of 1 of Article 635 and 1 of l'article…
…share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is called into question when the pact ends during the calendar year in which it was entered into or the…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
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