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Showing 2921–2930 of 60773 articles for “Art. 1352-6 and 1352-7”
For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.
…ich were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in article 746 where the assets are attributed to the contributors…
…ferent degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…ds de pérennité mentionné à l'article 177 of law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses if the following conditions are met:a. The aforementioned units or…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
…the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax regime and the taxable value of the assets trans…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
The departmental council has its headquarters at the Hôtel du département.
In addition to the judicial police officers and labour inspection officers mentioned in article L. 8112-1, the offences defined in articles L. 4744-1 to L. 4744-5 are recorded by the persons provided…
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