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Showing 1011–1020 of 65402 articles for “Art. al. 2 and 7”
The value of the rights of habitation and use is set off against the value of the inheritance rights collected by the spouse. If the value of the rights of habitation and use is less than that of his…
The successor spouse and the heirs may, by agreement, convert the rights of habitation and use into a life annuity or a capital sum. If there is among the successors party to the agreement a minor or…
Unless the deceased wishes otherwise in accordance with article 971, the successor spouse who actually occupied, at the time of death, as his or her principal dwelling, a dwelling belonging to the spo…
The contracts mentioned in the first paragraph of article
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
…ial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit on the duties liquidated pursuant to articles 777 et seq. of a 50% reduction when the…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
When an event mentioned in article R. 24-6, the examining magistrate or the public prosecutor shall order the payment of the sums collected as security to the revenue agent under the conditions define…
…e corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation recognised as being in the public interest and meeting…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
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