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Showing 1331–1340 of 67429 articles for “Art. 1078-1 and 1078-7”
Where the transfer relates solely to bare ownership or usufruct, deeds and declarations relating to gratuitous transfers must disclose the date and place of birth of the usufructuary; and, if the birt…
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
…sfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a result of pre-decease or renunci…
…by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Polynesia,…
…for in Article 719 (1). Registration duty is levied on the price expressed in the deed of transfer and the capital of any charges that may be added to the price.II. - In the event of the creation of…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
…the adopter's death or adoptees who were minors at the time of the donation granted by the adopter and who, for at least five years, have received uninterrupted help and care from the latter by way o…
…timated according to their real market value on the date of the transfer, according to the detailed and estimated declaration of the parties, without distraction of charges, except, as regards the lat…
PARTICIPATION IN THE FINANCING OF THE COMMON BOURSETable no. 1 PRODUCT EXCLUDING TAX COEFFICIENTCALCULATIONFrom 0 to 100,000 euros (a) 0 A = 0. From €100,000 to €200,000 (b) 1 B = (b) × coefficient ×…
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