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Showing 1421–1430 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
…wing are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, i…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
…aration of the parties with regard to claims whose debtor is in a state of bankruptcy, safeguard proceedings, receivership or judicial liquidation or insolvency at the time of the deed of gift or the…
…disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoe…
…er duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions of I are applicable to gifts made to social security administration and mana…
…be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation r…
…ery, gems, works of art or collectors' items included in the transfer were the subject of an insurance contract against theft or fire in force on the day of the death or of the deed and, if so, indica…
…ide the administration with a list of all the securities held in the fund and their stock market price.
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
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