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Showing 15011510 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
14° ter : Free transfer duties. Exemption for property and property rights located in Mayotte.

Article 1135 ter

Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Sociétés d'aménagement foncier et d'établissement rural (land development and rural establishment companies)

Article 1028 ter

I. - All transfers made by sociétés d'aménagement foncier et d'établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Agricultural cooperatives

Article 1031

Subject to the provisions of article 1020, deeds, documents and writings of any kind, concerning cooperative societies for artificial insemination and the use of agricultural equipment and their union…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7°: Local authorities, local public bodies and local public companies

Article 1042 B

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Construction. Housing

Article 1049

Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
7th: Marine

Article 1075

The provisions of article 1083 are applicable to the caisse générale de prévoyance des marins et de leurs familles en cas de accident, de maladie, d'invalidité et de maternité (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Judicial agent of the State

Article 1090

The duties payable on judicial decisions to which the judicial agent of the State is a party are liquidated as a debit. They are assimilated, for recovery, prosecution, procedure and prescription, to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125 bis

Deeds and documents of any kind relating exclusively to the reconstruction provided for by the loi n° 71-1029 du 24 décembre 1971 of registers or documents kept in the registries of commercial courts…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Allocation of free shares to company employees

Article 1126

…its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transactions carried out under conditions laid…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Allocation of free shares to company employees

Article 1127

No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies;…

AI translation · Updated 7 Nov 2023Open Article
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