Article 680
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
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Showing 5151–5160 of 65644 articles for “Art. L 3324-5 and L 3324-6”
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
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…
With regard to all assets bequeathed to the départements and to any other public or public utility establishments, the time limit for payment of transfer duties by death shall only run against the hei…
In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, wher…
The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, whe…
The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…
The usufruct may also cease through the abuse that the usufructuary makes of his enjoyment, either by committing damage to the land, or by allowing it to decay for lack of maintenance. The creditors o…
If only part of the thing subject to the usufruct is destroyed, the usufruct is retained on what remains.
…hed:By the death of the usufructuary;By the expiry of the time for which it was granted;By the consolidation or reunion on the same head, of the two qualities of usufructuary and owner;By the non-use…
Usufruct, which is not granted to individuals, lasts for only thirty years.
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