Article 784 B
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
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Showing 3371–3380 of 62561 articles for “Art. L 227-1 al. 7”
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…nnot be made within the six-month period, the French Office for the Protection of Refugees and Stateless Persons shall inform the person concerned at least fifteen days before the expiry of this perio…
The authorisation provided for in Article R. 2131-5-5 is issued for a period of seven years, under the conditions laid down in Articles R. 6122-23 to R. 6122-44. However, before taking the opinion of…
Any new partner who intends to practise within the company the profession of judicial administrator or that of judicial representative shall produce the certificate of registration on the list.
…t of court-appointed agent transfers, with a view to practising the profession within the company, all or a fraction of his capital securities or company shares to a third party practising the same pr…
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