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Showing 13611370 of 16352 articles for Art. CE 29-6-2020 n° 434521

French General Tax CodeIn force
Section I: General formalities for removal

Article 614

It is forbidden for anyone to allow objects, products or goods subject to duties or regulations to be removed from their home without completing the regulatory formalities.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Transfers and other transactions resulting from verbal agreements

Article 639

In the absence of deeds, transfers of shares, founders' shares and profit shares in companies whose corporate rights are not traded on a regulated financial instruments market within the meaning of Ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Transfers and other transactions resulting from verbal agreements

Article 640

In the absence of deeds, transfers of enjoyment for life or for an unlimited period of real estate, business assets or customer lists must be declared within one month of the entry into enjoyment.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 642

…in the department where he was domiciled;- one year in other cases.However, as far as Réunion is concerned, the time limit is two years from the date of death when the person whose estate is being tak…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Computation of time limits

Article 648

…deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry of the time limit set for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637

Decrees may exempt certain categories of deeds from the registration formality (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 641

…onths, from the day of death, when the person whose estate is being taken over died in mainland France; One year, in all other cases.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 : Acts subject to the combined formality of registration and land registration

Article 647

I. - Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 645

…only from the day on which the competent authority has ruled on the request for authorisation to accept the legacy, without the payment of the duties being able to be deferred beyond two years from t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 672

Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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