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Showing 1261–1270 of 2313 articles for “Art. 4 and CGI Art. 111”
The remuneration of the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate ass…
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…
I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…
I. - The regions, départements, communes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that c…
…g merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these deeds, are regist…
The proportional land registration tax applicable to registrations of judicial or conventional mortgages referred to in 1° of Article
The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parenta…
In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of a…
Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death,…
…e corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation recognised as being in the public interest and meeting…
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