Article 787 A
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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Showing 2521–2530 of 12261 articles for “Art. 515-7”
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…
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…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
Free transfer duties are waived on immovable property by nature or purpose that is, for the most part, classified or listed as a historic monument, as well as movable property that is a historical or…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
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