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Showing 12511260 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
1: Changes of a particular nature

Article 686

…nd or friend, following an auction or contract of sale of immovable property are subject to a fixed tax of €125 where the option to elect command has been reserved in the deed of auction or contract o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Changes of a particular nature

Article 689

The deed constituting the emphyteusis is subject to land registration tax at the rate provided for in article 742.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: New goods

Article 723

…exempt from any proportional registration duty when they give rise to the collection of value added tax or are exempt from it pursuant to article 257 bis. If this is not the case, the new goods that f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Fb: Purchase of a company by its employees or by members of the seller's family

Article 732 ter

I. - For the purposes 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 proprieto…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 quater

…tituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of ownership to be established and charged to the donor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1 : Tariff

Article 777

…cruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between €…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Deeds and transfers other than transfers by death

Article 652

…lease or the benefit of a promise to lease concerning all or part of an immovable property, at the tax office of the location of the property, and, for all others, at the tax office of the domicile o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: How formalities are carried out

Article 659

The procedures for carrying out the merged formality shall be laid down by decree (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 666

Proportional or progressive registration duties and proportional land registration tax are levied on the values.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Normal operating mode

Article 720

The provisions of this code applicable to transfers of ownership for valuable consideration of businesses or customer lists are extended to any agreement for valuable consideration, the effect of whic…

AI translation · Updated 7 Nov 2023Open Article
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