Article 792 bis
…to the value of the assets, rights or fruits thus transferred, assessed on the date of this transfer. They are calculated in accordance with the rate applicable between non-relatives mentioned in tab…
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Showing 3991–4000 of 37344 articles for “Art. R. 612-7”
…to the value of the assets, rights or fruits thus transferred, assessed on the date of this transfer. They are calculated in accordance with the rate applicable between non-relatives mentioned in tab…
…s the property of the donee, heir and legatee for five years from the date of the gratuitous transfer. Where this condition is not met, the duties are recalled, increased by the late payment interest…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…retain certifying that the conditions set out in a and b have been met up to the day of the transfer.The heir, donee or legatee sends, at the request of the administration and within three months of…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…s allocated to the operation of the business for a period of four years from the date of the transfer. c.One of the heirs, donees or legatees mentioned in b actually continues to run the business for…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…this value is higher and at the rates to which it would have been subject at the time of its transfer.The provisions of the first and second paragraphs apply, under the same conditions, to shares in n…
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