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Showing 1971–1980 of 58811 articles for “Art. L 631-7-2”
By way of derogation from articles L. 123-12 to L. 123-23, the legal entities mentioned in the second paragraph of article L. 123-16-1 may draw up an abbreviated balance sheet and an abbreviated profi…
I. - The portfolio management companies of the AIFs mentioned in 1° and 2° of II of this article and the portfolio management companies of UCITS determine the remuneration policies and practices of th…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
I. - (Repealed)II. - (Repealed)III.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…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
…iprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French citizens and to p…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
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…
When the general-purpose investment fund is open to non-professional investors, III and IV of article L. 214-24-10 do not apply.
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