Article 775 bis
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..
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Showing 3331–3340 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
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..
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
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.
…d. - the operator of a business or a customer base, e. - the holder of a public or ministerial office, any depreciation resulting from the said death and affecting the value of the unlisted securitie…
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…
…charge and the policyholder up to the fraction of the premiums paid after the age of seventy. By exception, sums, annuities or values of any kind owed directly or indirectly by an insurer, due to 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.
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
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…
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