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Showing 2991–3000 of 34610 articles for “Art. 7 mai 2020”
…ity transferred by death or inter vivos are exempt from transfer duties for no consideration, up to 75% of their value, if the following conditions are met: a.The sole proprietorship mentioned above h…
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.
…of the minister responsible for the budget, an agreement for an indefinite period providing for the maintenance in the building of the exempt movable property and the conditions under which it is to b…
…by a person injured in the circumstances provided for in 1° to 2° ter or 8° to 10° of I of article 796 by the spouse, partner bound by a civil solidarity pact, notorious cohabitee, descendants, ascen…
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…
…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 on the first donation are deducted from the du…
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
Property collected by an heir or legatee pursuant to Article 1002-1 or the second paragraph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
For the purposes of collecting inter vivos transfer duties, an allowance of €5,310 is made on the share of each of the donor's great-grandchildren.
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