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Showing 411–420 of 33647 articles for “Art. 1231 to 1231-7”
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
For the calculation of death duties, debts payable by the deceased are deducted when their existence on the day the succession was opened is duly justified by any means of proof compatible with the wr…
…of such property, are set off by priority against the value of the said property. The same applies to debts secured by property exempt from death duties, where it is established that the loan or loan…
…ledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories in which registration duty is not established, are subject to a duty of 5%.This duty is liqui…
The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a forei…
…han three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, in the form and according to the rules determined in ar…
…duty. However, the balancing payments and capital gains resulting from these exchanges are subject to land registration tax or registration duty at the rate provided for sales of real estate..
…rar of the commercial court of.... (legal form, name, registered office, RCS), hereinafter referred to as the Registrar, it is agreed as follows: Article 1: Opening of the assigned account A mandatory…
During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning…
Where the custodial sentence handed down is for a period of less than or equal to ten years, or where, regardless of the sentence initially handed down, the period of detention remaining to be served…
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