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Showing 1741–1750 of 49267 articles for “Art. Cass. soc. 7 March 1989 · Cass. soc. 14 May 1997 · Cass. soc. 7 March 2001 · Cass. soc. 18 November 1992 · Cass. soc. 29 May 1991 · Cass. soc. 8 July 2009 · Cass. soc. 30 March 2010 · Cass. soc. 21 September 2016”
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…
…ALUEApplicable rate(as a percentage)Not exceeding €23,000 0Superior to €23,000 and not exceeding €107,000 2More than €107,000 but not more than €200,000 0.60More than €200,000 2.60The duty is levied o…
All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…
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…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
…estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.
However, the following are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existen…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…out in b of 1 of article 200, the State, its public establishments or a body mentioned in l'article 794 . This allowance applies on the twofold condition:1° That the gift is made, definitively and in…
…by a duly transcribed or published deed;4° The notarised certificates mentioned in 3° of l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière et relatives à ces b…
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