French Legislation In English

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Showing 24512460 of 12836 articles for Art. 7 mars 2012

French General Tax CodeIn force
2a: Waiver of reduction action

Article 756 bis

The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Pensions and compensation for personal injury

Article 775 bis

Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Transfer by deed executed abroad of interests in foreign real estate companies whose assets consist mainly of real estate or real estate rights located in France

Article 718 bis

…dings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the conditions set out in this article, unless a tax cred…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Exemptions

Article 749 B

Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6: Donations taken into account to determine the tax advantage provided for in article 978

Article 757 C

…o not apply to donations taken into account to determine the tax advantage provided for in article 978.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Exemptions

Article 749 A

Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°: Movable property

Article 764 A

In the event of the death: a. - of the manager of a limited liability company or an unlisted partnership limited by shares, b. - of one of the partners in name of a partnership, c. - of one of the per…

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

Article 748 bis

The registration duty or land registration tax provided for in Article 746 is applicable to the division of a groupement foncier agricole for property which was in joint ownership at the time of their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5: Amounts paid under insurance contracts in the event of death

Article 757 B

I.-Sums, annuities or values of any kind owed directly or indirectly by an insurer, as a result of the death of the policyholder, give rise to death duties according to the degree of kinship existing…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Rules common to movable and immovable property

Article 762 bis

For the purposes of calculating gratuitous transfer duties, the value of the rights of habitation and use is 60% of the value of the usufruct determined in accordance with I of Article 669.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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