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Showing 4171–4180 of 27864 articles for “Art. Cass. com. – 7 July 2020 – no. 18-19330”
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.
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
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.
…o not apply to donations taken into account to determine the tax advantage provided for in article 978.
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
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…
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…ue of these assets, provided that the notarial certificates mentioned in 3° of article 28 of decree no. 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, relating to such property, are…
…e contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors, their surviving spouses or their beneficiar…
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