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Showing 3351–3360 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
When the undertaking provided 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.
…mily Code) benefit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.
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…
…are met: a.The sole proprietorship mentioned above has been owned for more than two years by the deceased or the donor where it was acquired for valuable consideration; b. Each of the heirs, donees o…
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.
…ees or legatees have entered into an agreement with the competent administrative authority, after receiving the assent of the minister responsible for the budget, an agreement for an indefinite period…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…idential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than three years after the planning permi…
…legal claim period from the death of the donee, to a refund of the free transfer tax paid on the cancelled donation.
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