Article 798
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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Showing 2811–2820 of 57142 articles for “Art. Loi 2019-744 of 19-7-2019”
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…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
…quelon, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, the amount of duty is calculated, taking into account any allowances, charges or deductions, on the value of th…
The articles of association may provide for retailer cooperative societies to be associated under the conditions set out in l'article 3 bis de la loi du 10 septembre 1947 portant statut de la coopérat…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…ayable 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…
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).
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
Where the heirs or universal 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 s…
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