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Showing 1491–1500 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Subject to the provisions of article 1020 and in accordance with the second paragraph of article L. 132-11 of the Social Action and Family Code, acts performed and decisions made in connection wi…
…f the "French Red Cross" association, recognised as being in the public interest by the law of 7 August 1940, are exempt from all registration duties, subject to their regular acceptance by the manage…
1 Civil status certificates, notarial certificates and any other documents relating to the implementation of the law of 12 April 1941 concerning the service of retirement pensions in the navy are exem…
…Treasury when they are drawn up with a view to the settlement of a joint inheritance involving real estate situated in Corsica. The same exemption applies to notarised deeds drawn up between 1 January…
Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisio…
Insurance companies and all other insurers established in France, in a Member State of the European Union or in another State party to the Agreement on the European Economic Area acting in France unde…
I. - Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created…
(first paragraph disjoined)Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and…
Subject to the provisions of Article 1020, documents exclusively relating to the execution of the law of 12 July 1937 instituting a retirement and provident fund for notary clerks are exempt from regi…
…nd articles 1070, 1071, 1115, 1131, 1133, 1133 ter and 1133 quater are subject to land registration tax or registration duty of 0.70% where they fall within the provisions of 1° to 4° of l'article 677…
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