French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
AI translation · Updated 7 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 5221–5230 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…ts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of €100,…
…se mentioned in the same articles, constituted on the basis of foreign law and whose registered office is located in a Member State of the European Union or in another State party to the Agreement on…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The national travel authorisation investigation service provides the deputy director of visas with information useful for examining appeals referred to it.
The Deputy Director of Visas may either reject the appeal or instruct the national ETIAS unit to issue the requested travel authorisation. He may delegate his signature to officials under his authorit…
…er of the Interior is competent to determine the country of removal in the event of compulsory enforcement in the following cases:1° When the foreign national, present on French territory, is subject…
Notwithstanding article R. 732-2, the Minister of the Interior is competent to place a foreign national under house arrest, pursuant to 6° of article L. 731-3 or article L. 731-4, in the following cas…
Articles R.* 721-3, R.* 732-3, R.* 732-4 and R.* 744-24 are applicable to Saint-Martin.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More