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Showing 2601–2610 of 58479 articles for “Art. Cass. 3e civ. 7-1-1987 n° 85-14.930”
In certain industries operating for only part of the year and in certain establishments belonging to branches of activity of a seasonal nature and open in whole or in part only during one period of th…
Each local committee comprises six members with voting rights:1° A chairman and a vice-chairman, chosen from serving or honorary members of the administrative courts or financial courts;2° Two represe…
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.
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
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.
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.
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
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…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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