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…
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Showing 1831–1840 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
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…
…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…
Voluntary or judicial resolutions of contracts for the sale of single-family homes meeting the conditions set for low-income housing by
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
…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…
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…
…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…
The right of return provided for in
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…
…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…
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