French General Tax CodeIn force
1: Presumptions of ownership
Article 753
…er from the statements in the deposit contract or from the securities provided for in 2° of Article 773.
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Showing 591–600 of 25366 articles for “Art. Cass. 1re civ. 7 Dec. 1982”
…er from the statements in the deposit contract or from the securities provided for in 2° of Article 773.
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…
…estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
…sale, by the estimate contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable property, and by the estimate…
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…
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…
…out in b of 1 of article 200, the State, its public establishments or a body mentioned in l'article 794 . This allowance applies on the twofold condition:1° That the gift is made, definitively and in…
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
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