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Showing 3001–3010 of 64803 articles for “Art. s. L 623-7 and L 623-26”
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
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…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
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…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
Transfers of ownership for valuable consideration of businesses or clienteles are subject to registration duty, the rates of which are set at:FRACTION OF TAXABLE VALUEApplicable rate(as a percentage)N…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
The provisions of articles 61-1 and 61-2 relating to the hearing of a suspected person or a victim as well as those of articles 62-2 to 64-1 relating to police custody are applicable during the prelim…
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