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Showing 2231–2240 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
The rates of the land registration tax are applicable for the liquidation of registration duties due on the basis of provisions subject to land registration in judicial decisions and deeds excluded fr…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…
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