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Showing 11–20 of 56604 articles for “Art. 1394 and 75”
…ceives all or three quarters of the property, the ascendants of the deceased, other than the father and mother, who are in need benefit from a claim for maintenance against the estate of the predeceas…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
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…
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…
The judicial police officers and, under their supervision, the judicial police officers designated in Article 20 carry out preliminary investigations either on the instructions of the public prosecuto…
…declaration or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on the day the manual gift is declared or registered. T…
…eficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the income or in respect of whi…
…tract or an investment of the same nature subscribed abroad, within the meaning of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in…
…any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if excluded by will, or…
…und in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for…
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