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Showing 5341–5350 of 64913 articles for “Art. R 315-5 and Art. R 315-7 s.”
The parties' pleadings shall be signed by their lawyer and served in the same way as notifications between lawyers. If there is more than one plaintiff or defendant, they must be notified to all the l…
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
I. - For the collection of transfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a r…
Subject to reciprocity treaties, reductions in taxes or duties, reductions in the base, deductions granted by the laws in force for reasons of family responsibilities are applicable only to French cit…
I. - Treaties or agreements having as their object the transfer for valuable consideration of an office are subject to a registration duty determined in accordance with the tariff provided for in Arti…
The free transfer duties payable 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…
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…
For the levying of transfer duties free of charge, no account shall be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the sco…
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