French General Tax CodeIn force
VI: Transfers free of charge
Article 796-0 quater
Reversions of usufruct are subject to death duties.
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Showing 4711–4720 of 41695 articles for “Art. L 134-7”
Reversions of usufruct are subject to death duties.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The national travel authorisation investigation service provides the deputy director of visas with information useful for examining appeals referred to it.
The Deputy Director of Visas may either reject the appeal or instruct the national ETIAS unit to issue the requested travel authorisation. He may delegate his signature to officials under his authorit…
Articles R.* 721-3, R.* 732-3, R.* 732-4 and R.* 744-24 are applicable to Saint-Martin.
The administrative authority competent to issue or withdraw the approval referred to in Article R. 744-23 is the Minister responsible for asylum.
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