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Showing 221–230 of 19706 articles for “Art. SI 1963/1319 — France–UK estate-duty convention”
The marriage contract may set valuation bases and terms for payment of any balance. Taking these clauses into account and failing agreement between the parties, the value of the property will be set b…
…r heirs within one month of the day on which the latter gave him or her formal notice to take a decision. This formal notice may not itself take place before the expiry of the period provided for in t…
The levy is a division transaction: the property levied is set off against the beneficiary spouse's share; if its value exceeds that share, a balance is payable. The spouses may agree that the compens…
The spouses may stipulate that the survivor of either of them, or one of them if he or she survives, or even one of them in all cases of dissolution of the community, shall have the option of taking c…
The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
The lease, transfer, exploitation or sale of mines and quarries (number 84 of table 5) give rise to the collection of an emolument proportional to the stipulated price or, failing that, to the valuati…
…ership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixed fee of €264…
Leases by auction, including the specifications (number 79 of table 5) give rise, to the collection of a proportional emolument according to the following scale:Tranches of assessment Applicable rate…
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