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Showing 13811390 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
3°: Justification for entitlement to exemption

Article 877

The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…

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

Article 887

…ntribution is paid, in accordance with the terms and conditions laid down by decrees, either by the use of stamping machines, or by the affixing of mobile stamps, or by means of the stamp visa, or on…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Tax base

Article 971

…assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of the amount of the rents and the amount of the purchase option remaining…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 A

…n, pursuant to article 880, declares, in the absence of advance payment of the contribution, the refusal to deposit the copies, extracts, copies or slips to be published; this refusal is enforced unde…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Scope of application

Article 964

An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Statements of expenses. Indication of the amount of duties paid to the Treasury

Article 865

Statements of costs drawn up by lawyers, bailiffs, court clerks, notaries commissioned must show separately, in a special column and for each disbursement, the amount of duties of any kind paid to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Designation of buildings in deeds and judgments, based on cadastral data

Article 870

The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or ri…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Public sales of furniture

Article 876

Sworn merchandise brokers who conduct public sales of wholesale merchandise or pledged items, under the conditions provided for by articles L. 322-8 to L. 322-16 of the Commercial Code and by the seco…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881

I. - The contribution from which the registrations of liens or mortgages required by the State have been exempted is due when they are cancelled.II. - In the event of acquiescence by the debtors, the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 881 F

The rate of the contribution payable for the issue of the statements of formalities provided for in article 8 of the decree of 9 April 1956 on the creation and operation of special mortgage archive ce…

AI translation · Updated 7 Nov 2023Open Article
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