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Showing 1021–1030 of 25879 articles for “Art. CE 7-5-1986 n° 39426”
Exempt from the registration duty or land registration tax provided for in Article 746 are redemptions of units in common investment funds and units in real estate investment funds and the distributio…
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,…
…ting to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a foreign government, shall be laid down by decree (1). The prov…
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…
…or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on the day the manual gift is declared or registered. The same rul…
…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.
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
…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…
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