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Showing 3781–3790 of 39506 articles for “Art. Cass. 2ème civ. 4-7-2007 n° 06-11.659”
Property acquired by virtue of a clause inserted into a contract of joint acquisition under which the share of the first deceased(s) will revert to the survivors in such a way that the last surviving…
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,…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
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.
The right of return provided for in
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.
The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…
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…
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