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Showing 3211–3220 of 14253 articles for “Art. CE 27-7-2012 n° 337656”
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…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
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.
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
…graph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
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