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Showing 1001–1010 of 25879 articles for “Art. CE 7-5-1986 n° 39426”
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
…g of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in th…
…subject to what is stated in I, be less than 60% of the valuation made in the theft or fire insurance contracts or agreements in force on the date of the gift and entered into by the donor, his spous…
…r valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuable consideration of immovable property or immova…
…ew goods that furnish the business are only subject to a duty of 1.50%, provided that a specific price is stipulated for them and that they are described and estimated item by item in a separate state…
…nt occupied by a previous holder, even when the said agreement concluded with this holder or his successors in title is not accompanied by a transfer of customer list. Duties are payable on all sums t…
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.
…used as a basis for the tax is determined by a capital formed by twenty times the annual rent or price, and the charges also annual, also adding other capital charges, and entrance fees, if stipulated…
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