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Showing 5401–5410 of 20900 articles for “Art. CJUE 9-7-2015 aff. 331/14”
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,…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
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…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
I. - For the liquidation of transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sa…
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
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…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The parties are required to 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 capa…
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