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Showing 2261–2270 of 62564 articles for “Art. L. 145-7-1”
…of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Code are sufficiently proven to the administrati…
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
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…
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
Deeds transferring ownership or usufruct of immovable property located in foreign countries or Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French S…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
…rtifying their existence at that time, in the form and according to the rules determined in article L. 20 of the Book of Tax Procedures; 2° Debts granted by the deceased in favour of his heirs or inte…
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…
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