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Showing 5341–5350 of 65217 articles for “Art. L. 223-7 and L. 223-9”
…numbers of the shares allocated as remuneration to each of them. In the absence of such valuations and indications, duties are levied at the real estate rate.3° The foregoing provisions apply to tran…
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
The constitutive agreement specifies the composition, sets the number of seats and determines the procedures for appointing the members of the consortium's medical committee, in accordance with the pr…
Funeral expenses are deducted from the assets of the estate up to an amount of €1,500, and for the entire estate if it is less than this amount (1).
Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the
…rsal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the same duty is not due for…
…uction 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 heirs or their r…
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…
…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 against th…
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