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Showing 1–10 of 1007 articles for “Art. 750 ter”
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…
…e the amount of the claim does not exceed 5,000 euros in ordinary oral proceedings or in certain matters laid down by law or regulation. In all cases, the parties may apply to the court by means of a…
In each branch succeeds, to the exclusion of all others, the collateral who is in the nearest degree. Collaterals in the same degree succeed by head. In the absence of a collateral in one branch, coll…
…g from a shared gift and licitations relating to undivided property acquired by partners who have entered into a civil solidarity pact or by spouses, before or during the pact or marriage.As regards l…
The maximum duration of the judicial constraint is set as follows:
In application of the Article 4 of Law no. 2016-1547 of 18 November 2016, on pain of inadmissibility, which the judge may declare ex officio, the legal claim shall be preceded, at the parties' option,…
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
…on deeds and the licitations of hereditary property meeting the conditions set out in II of article 750 are exempt from the 2.5% duty up to the value of properties located in Corsica.
…f inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2.50% duty up to the…
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