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Showing 511520 of 12238 articles for Art. 7 févr. 1996

French General Tax CodeIn force
1°: Specific legacies

Article 767

Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 774

By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 730

Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
G: Other movable property

Article 733

The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Debts of the deceased

Article 770

The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Provisions common to inheritances and gifts

Article 782

The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Presumptions of ownership

Article 755

…rticle L. 23 C, to gratuitous transfer duties at the highest rate mentioned in Table III of Article 777.These duties are calculated on the highest value known to the administration of the assets held…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776

I. - The provisions of I of article 764 are applicable to the assessment of transfer duties inter vivos, free of charge, whenever the furniture transferred is sold publicly within two years of the dee…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Special schemes

Article 729

…ation duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfer…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: New goods

Article 723

…hen they give rise to the collection of value added tax or are exempt from it pursuant to article 257 bis. If this is not the case, the new goods that furnish the business are only subject to a duty o…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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