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Showing 12011210 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
1: Changes of a particular nature

Article 687

…accordance with Article 707 of the Code of Civil Procedure are subject to a fixed land registration tax of €25 when they are not required to be published at the same time as deeds subject to proportio…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Transfers of public and ministerial offices

Article 724

I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…

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

Article 743

The following are exempt from land registration tax: 1° Construction leases; 2° Long-term leases concluded pursuant to articles L. 416-1 to L. 416-6, L. 416-8 and L. 416-9du code rural et de la pêche…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Specific legacies

Article 767

Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 774

…sed as evidence in court between the farmer's co-heirs or representatives. The heir creditor of the estate is however required to provide, in the forms and according to the rules determined by Article…

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

Article 776 bis

…inistration beyond the third year following that in which they fall due as mentioned in the deed of gift.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Respective scope of application of registration duty and land registration tax

Article 664

…pursuant to article 647, the acts referred to in 1 of article 635 are subject to land registration tax under the conditions set out in this code. Correspondingly, registration duties are not payable…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Regional planning and development

Article 722 bis

…d paragraph is not complied with, the purchaser is required to pay, on first demand, the additional tax from which he had been exempted. The benefit of the reduction is subject to compliance with Comm…

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

Article 730

…ers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.

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

Article 730 ter

Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…

AI translation · Updated 7 Nov 2023Open Article
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