French General Tax CodeIn force
2°: Debts of the deceased
Article 769
…cted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
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Showing 4991–5000 of 32005 articles for “Art. Cass. com. 15 October 1996 n° 94-18.903 · CA Paris 7 November 2014 n° 12/17749”
…cted by the deceased or his spouse with a view to exempting all or part of his estate from the application of such duties.
…e, is subject to registration duty determined in accordance with the tariff provided for in article 719 (1). Duty is levied on the amount of the sum or indemnity stipulated by the transferor in his fa…
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
…teles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2Mo…
…for both the administration and the persons liable for payment of the duties, and resulting, in the case of the latter, either from the statements in the deposit contract or from the securities provid…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
…recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calculated on the value of the manual gift on the day of its declaration or registration, or on its…
…estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
…sale, by the estimate contained in the inventories, if drawn up in the forms prescribed by article 789 of the Civil Code, and within five years of the death, for movable property, and by the estimate…
…° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, in the form and according…
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