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Showing 3921–3930 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
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…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…ust contract or of the fruits derived from the exploitation of these assets or rights, the transfer duties for no consideration apply to the value of the assets, rights or fruits thus transferred, ass…
…gatee for five years from the date of the gratuitous transfer. Where this condition is not met, the duties are recalled, increased by the late payment interest referred to in Article 1727.When the tot…
…fers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limited to the tax paid on movable and immovable property situated outside France.
…ndertaking 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.
…transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…ovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal activity transferred by death or inter vivos ar…
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.
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