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Showing 6161–6170 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
…e of the assets, rights or fruits thus transferred, assessed on the date of this transfer. They are calculated in accordance with the rate applicable between non-relatives mentioned in table III of ar…
…e years from the date of the gratuitous transfer. Where this condition is not met, the duties are recalled, increased by the late payment interest referred to in Article 1727.When the total value of t…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…enforceable against the authorities from the date of registration of the deed recording it. In the case of securities admitted to trading on a regulated market, the collective undertaking to retain i…
…ovided 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.
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
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.
…ost part, classified or listed as a historic monument, as well as movable property that is a historical or artistic complement to it, provided that the heirs, donees or legatees have entered into an a…
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