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Showing 541–550 of 15946 articles for “Art. tarif entre non-parents”
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
The salary received by the apprentice pursuant to article L. 6222-27 is set in accordance with the procedures defined in sub-section 2 of section 2 of chapter II of title II of this book.
Public employers may increase the remuneration provided for in article D. 6222-26 by 10 points or 20 points.
I. - (Repealed)II. - (Repealed)III.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…
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
The real estate concession (number 83 in table 5) gives rise to the collection of an emolument proportional to the total amount of rent due for the duration of the lease plus charges, according to the…
The termination or cancellation of a lease (numbers 85 and 86 of table 5) gives rise to the collection of:1° An emolument proportional to the rent for the remaining years of the lease, according to th…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
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