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Showing 731740 of 17465 articles for Art. Form 2044 spéciale

French Insurance CodeIn force
Subsection 2: Special transfer rules

Article D132-9

I. - This article applies to the contracts mentioned in 1° of article L. 143-1, whether or not they have been taken out under the authorisation provided for in the same article and in article L. 382-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special schemes and exemptions.

Article 738

Sont enregistrés au droit fixe de 125 €:1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature;2° Les concessions de licences d'exploitation de b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 bis

I. - Debts which have been contracted by the donor for the acquisition or in the interest of the property which is the subject of the donation, which are charged to the donee in the deed of donation,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 quater

…e notarised certificates, mentioned in the 3° of article 28 of decree no. 55-22 of 4 January 1955 reforming land registration, relating to these assets have been published in the six months preceding…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° Special schemes and exemptions.

Article 739

Deeds evidencing limited-term leases of real estate, business assets or customer lists are subject to a fixed duty of €25 when registration is requested by the parties.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 A

In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special schemes and exemptions

Article 998

By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special schemes and exemptions

Article 1000

…ublic deed, or before any other constituted authority, if they have not first been subjected to the formality of visa for stamp. This formality is given in return for payment of the tax on all the sum…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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