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Showing 2501–2510 of 13058 articles for “Art. CE 7 Nov 2019 n° 424702”
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
…s or fruits thus transferred, assessed on the date of this transfer. They are calculated in accordance with the rate applicable between non-relatives mentioned in table III of article 777. For the app…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
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…
…ity transferred by death or inter vivos are exempt from transfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above h…
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…
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