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Showing 1291–1300 of 2313 articles for “Art. 4 and CGI Art. 111”
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
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…
…tre vifs ou, en pleine propriété, à un fonds 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 conditio…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
Subscriptions for real estate investment trust units are exempt from any registration duty.
Sont enregistrés gratuitement:1° Les contrats de mariage, lorsqu'ils ne peuvent donner lieu à la perception d'une imposition proportionnelle ou progressive d'un montant plus élevé;2° (Abrogé).
…se to a declaration including the name of the fund, as well as an indication of the number of units and their redemption value on the date of the gift or death, without the need to provide the adminis…
Deeds recording contributions of movable property made under the conditions provided for in Article 220 nonies are registered free of charge.
…able consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produc…
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…
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