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Showing 2751–2760 of 57142 articles for “Art. Loi 2019-744 of 19-7-2019”
The following are unworthy of succession and, as such, excluded from the estate: 1° Anyone who is sentenced, as perpetrator or accomplice, to a criminal penalty for having wilfully caused or attempted…
…ccomplice, to a correctional penalty for having voluntarily committed violence leading to the death of the deceased without intention to give it;2° bis Anyone who has been sentenced, as perpetrator or…
An heir excluded from the succession on grounds of unworthiness is obliged to return all the fruits and income he has enjoyed since the opening of the succession.
The estate of a predeceased spouse owes a pension to a needy spouse. The time limit for claiming it is one year from the death or the moment when the heirs cease to pay the benefits they previously pr…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…ect to these duties in accordance with the rates applicable to transfers for valuable consideration of immovable property or immovable property rights which give rise to the payment of land registrati…
I. - 1° When they take place within three years of the definitive realisation of the contribution made to the company, transfers of shares in companies whose capital is not divided into shares are con…
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…
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