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Showing 1291–1300 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
For tax purposes, 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 exc…
Sums, securities or objects found 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 t…
I. - In accordance with the provisions of IV of Article L. 212-3 of the Monetary and Financial Code, where they do not prove that they have taken all necessary steps to ensure that the provisions of t…
Debts payable by the deceased, which were contracted for the purchase of property included in the estate and exempt from death duties or in the interest of such property, are set off by priority again…
In accordance with article 1078-3 of the Civil Code, the agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph appli…
Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transa…
…ease or of the benefit of a promise to lease relating to all or part of an immovable property, regardless of the form given to it by the parties, whether it is described as a transfer of key money, se…
Wills made in foreign countries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise w…
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