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Showing 531–540 of 61408 articles for “Art. 422-218 to 422-220 and 422-230 to 422-231”
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…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
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…
…iété, 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 conditions are met:a. The aforementi…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
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…
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…
…ll be taken of the family relationship resulting from simple adoption.This provision does not apply to transfers falling within the scope of the first paragraph of Article 368-1 of the Civil Code, as…
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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