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Showing 1301–1310 of 2313 articles for “Art. 4 and CGI Art. 111”
The following are exempt from free transfer duties:1° Gifts and bequests of works of art, monuments or objects of historical interest, books, printed matter or manuscripts, made to establishments with…
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
…e set in 2° of I of Article 726 when the holder of the shares is in one of the cases mentioned in a and b of Article 730 quinquies. However, this registration duty does not apply when the holder reque…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it wa…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
…the adopter's death or adoptees who were minors at the time of the donation granted by the adopter and who, for at least five years, have received uninterrupted help and care from the latter by way o…
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…
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