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Showing 14211430 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
Section II: Tax base

Article 972

The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 973

…market value of the property if it is occupied as the owner's main residence. In the case of joint taxation, only one property is eligible for the above allowance. Securities listed on a market are v…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IV: Deductible liabilities

Article 974

I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

Article 990 I

…bis, then by a fixed allowance of €152,500. The levy is 20% for the fraction of each beneficiary's taxable share less than or equal to €700,000, and 31.25% for the fraction of each beneficiary's taxa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Directory of notaries, bailiffs, court clerks, secretaries, auctioneers, commercial brokers, insurance brokers and other intermediaries

Article 868

In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…

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

Article 878

…ormality of land registration and registration referred to in article 647 ; 3° Of the collection of taxes and the contribution provided for in article 879 payable on the occasion of the formalities pr…

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

Article 881 C

…For the publication of acts recording the transactions mentioned in article 1048 ter of the General Tax Code; 16° For the publication of each declaration drawn up for the application of articles L. 52…

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

Article 899

The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Passports and travel documents

Article 953

…s who are not beneficiaries of international protection are valid for one year and are subject to a tax of €15.Save-conduits issued for a maximum period of validity of three months to foreign national…

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

Article 881 H

The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards regist…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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