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Showing 4271–4280 of 61036 articles for “Art. L 631-7 to L 631-7-3”
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
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…
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…
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
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.
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…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
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