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Showing 151160 of 43485 articles for Art. Cass. 3e Civ. 3-12-1980 n° 79-14.132

French General Tax CodeIn force
c: Special provisions for gifts

Article 790 G

I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 F

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 B

For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 793 quater

When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 797 A

Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796 bis

I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 E

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 796-0

Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 D

For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special schemes and exemptions

Article 793 ter

The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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