Article 793 bis
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
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Showing 2891–2900 of 64635 articles for “Art. L 225-144 and L 228-7”
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
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.
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.
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
…cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terrorism, are exempt from…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
…r during its existence, preference shares may be created, with or without voting rights, with special rights of any kind, on a temporary or permanent basis. These rights are defined in the Articles of…
In the cases provided for in article L. 2221-7, the mayor shall take all emergency measures to remedy the situation in question. He reports on the measures taken at the next meeting of the operating c…
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