Article 791 ter
…ithstanding the provisions of the first paragraph, if the property is returned to the donor in application of articles 738-2, 951 and 952 of the Civil Code, this return entitles the donor, within the…
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Showing 4371–4380 of 40133 articles for “Art. CA Versailles 7-3-2024 n° 22/05759”
…ithstanding the provisions of the first paragraph, if the property is returned to the donor in application of articles 738-2, 951 and 952 of the Civil Code, this return entitles the donor, within the…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
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.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
If special circumstances so require, the criminal investigation police officer will personally notify the foreign national's family and the person chosen by the foreign national of his or her detentio…
…is not a party to the convention signed in Schengen on 19 June 1990 in the form of regular lines, occasional services or shuttle services, excluding border traffic.If such a company has been unable to…
Articles L. 700-2, L. 722-12, L. 751-1 to L. 751-13 and L. 754-2 are not applicable to Réunion.
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