French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 4591–4600 of 58419 articles for “Art. Cass. 3e Civ. 1-7-2003 n° 861”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
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For the signatory of the contract for commencing practice practising in the speciality of general medicine, the income from the activity mentioned in article R. 1435-9-6, derived from self-employed he…
The Director is appointed : 1° For university hospital centres, by decree issued on the report of the Minister for Health and the Minister for Universities and Research; 2° For regional hospital centr…
Where the contracting party has irrevocably opted for the delivery of securities, units or shares pursuant to 2° or 3° of article L. 131-1, and has expressly stated in the contract that this option do…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
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