Article 769
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
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Showing 1101–1110 of 39264 articles for “Art. CE 3-7-2009 n° 293154”
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
…on duty is not established, are subject to a duty of 5%.This duty is liquidated on the expressed price, adding to it all capital charges.
…o registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2More than €107,000 bu…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
…ermined by the detailed and estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
…aration of the parties with regard to claims whose debtor is in a state of bankruptcy, safeguard proceedings, receivership or judicial liquidation or insolvency at the time of the deed of gift or the…
…disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoe…
…er duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions of I are applicable to gifts made to social security administration and mana…
…be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation r…
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