Article 778
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
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Showing 2741–2750 of 58811 articles for “Art. L 631-7-2”
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…
For tax purposes, any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if exc…
Sums, securities or objects found in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of t…
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
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…
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…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
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