Article 776 bis
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
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Showing 3801–3810 of 52536 articles for “Art. Cass. 1ère civ. 2-7-2002 n° 99-14.819”
I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…
A shared gift granted pursuant to article 1076-1 of the Civil Code is subject to the direct line rate on the full value of the property given.
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
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