Article 857
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
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Showing 1301–1310 of 12278 articles for “Art. US Estate Tax — QDOT”
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
…is not liable for any duty. On the death of the first legatee or donee, the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or don…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
…ations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who are custodians, holders or debtors of securities, sums or valuables belonging to an estate that they know…
…Code, as well as to those made in favour of :1° Children from a first marriage of the adopter's spouse;2° Wards of the State, the Nation or the Republic as well as orphans of a parent who died for Fr…
…vable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or liberal activity transferred by death or inter vivos are…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis 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.
Receipts or assignments of a sum equivalent to three years' unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.
Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The ra…
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