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Showing 661670 of 14711 articles for Art. 6 oct. 2016

French General Tax CodeIn force
c: Transfers by death

Article 642

…tinique, Mayotte and Réunion, the deadlines for registering the declarations referred to in article 641 are:- six months from the day of death, where the person whose estate is being collected died in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Computation of time limits

Article 648

The day of the date of the deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Public and private documents

Article 637

Decrees may exempt certain categories of deeds from the registration formality (1).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 641

The time limits for the registration of the declarations that the heirs, donees or legatees have to make of the property due to them or transmitted by death are: Six months, from the day of death, whe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2 : Acts subject to the combined formality of registration and land registration

Article 647

…n separate if the merged formality has not been requested within the period provided for in article 635 for the registration formality.IV. - In the event of rejection of the land registration formalit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Transfers by death

Article 645

The provisions of article 644 relating to the period within which the heirs or legatees seized of the estate are required to pay the death duties on these assets. This period runs, for each heir, only…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis of assessment and settlement

Article 672

Sont affranchies de la pluralité édictée par article 671, in civil deeds, provisions that are independent and not subject to proportional or progressive taxation. Where a deed contains several indepen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Transfers by death

Article 656

Transfers by death are registered with the tax department of the deceased's domicile regardless of the location of the movable or immovable assets to be declared. Inheritance declarations of persons n…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: How formalities are carried out

Article 661

The competent public accountants are also forbidden: 1° (Paragraph repealed). 2° From registering protests of negotiable instruments, without having these instruments represented to them in due form.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special schemes for trade and industry

Article 699

Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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