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Showing 411–420 of 17465 articles for “Art. Form 2044 spéciale”
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
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…
…tarised 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 biens sont publiés dans un délai de vingt-quatre m…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
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…
…ccount is taken of all donations granted by the same person in any capacity, on any date and in any form with the exception of donations made more than fifteen years ago.The partial exemption referred…
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.
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
…ounds received or illnesses contracted during these operations;2° ter Servicemen who died in the performance of their mission or from wounds received in the same circumstances, awarded the "Died for F…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
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