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Showing 18311840 of 19706 articles for Art. SI 1963/1319 — France–UK estate-duty convention

French General Tax CodeIn force
a: Public and private documents

Article 635 A

Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
h: Miscellaneous provisions

Article 716

…sources necessary to meet their obligations, are subject to a tax of €125. The benefit of this provision is subject to the authorisation of the competent State authority, following the opinion of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
h: Miscellaneous provisions

Article 717

Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 bis

Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 763

…nsfers must disclose the date and place of birth of the usufructuary; and, if the birth occurred outside France, this date must, in addition, be proven before registration. Failing this, the highest d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 774

By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 770

…he deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the heirs or t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 763 bis

The right of return provided for in

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: New goods

Article 723

Sales of new goods correlative to the transfer or contribution to a company of a business are exempt from any proportional registration duty when they give rise to the collection of value added tax or…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 ter

…rposes of calculating registration duties in the event of a transfer of full ownership of a craft business, a business, an agricultural business or the customer base of a sole proprietorship or shares…

AI translation · Updated 7 Nov 2023Open Article
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