Article 766
…shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.
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Showing 1241–1250 of 2313 articles for “Art. 4 and CGI Art. 111”
…shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.
…ssets, provided that the notarial certificates mentioned in 3° of article 28 of decree no. 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, relating to such property, are published wi…
…merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to in 1°, 5°, 7° and 7° bis of 2 of article 635 and in article 636 and generally all deeds voluntarily submitted to t…
I. - For the purposes of calculating registration duties and land registration tax, the value of the bare ownership and usufruct is determined by a proportion of the value of the entire property, in a…
Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
…rs of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 2013…
…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…
…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…
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…
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