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Showing 15811590 of 19706 articles for Art. SI 1963/1319 — France–UK estate-duty convention

French General Tax CodeIn force
2° Special scheme

Article 748 bis

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 753

All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Affirmation of sincerity

Article 850

…ny deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an im…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788

…attached to the declaration of inheritance that meet a model set by an order of the minister responsible for the budget attesting to the amount and date of the gift and the identity of the beneficiar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Territoriality rules

Article 808 A

…s located there, provided that, in the latter case, the effective place of management is located outside the States of the European Community.II. - The following are subject to capital duty or land re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 799

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788 bis

Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Justification for entitlement to exemption

Article 877

…on has been provided to him, or, if land registration is required before registration, to the submission of a copy, certified by the public or ministerial officer or by the administrative authority, o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8° bis: Health establishments covered by Article L. 6112-3 of the Public Health Code

Article 1043-0 A

Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in artic…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
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Mariela Petrova

Mariela Petrova

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