French General Tax CodeIn force
Simplified system
Article 74 B
A decree sets out the conditions for application of
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Showing 61–70 of 4102 articles for “Art. 787 B”
A decree sets out the conditions for application of
…ansfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the exploitation of these assets o…
The deeds of acquisition referred to in A of article 1594-0 G give rise to the collection of a land registration tax or registration duty of 125 €.
…ased on the day of death when, on the same date, this property is also occupied as a main residence by the surviving spouse, by the partner linked to the deceased by a civil solidarity pact or by one…
The right of return provided for in
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.
In the event of the eviction of a purchaser, the exercise of the right of pre-emption instituted by articles L. 412-1 to L. 412-13 of the Rural and Maritime Fishing Code, relating to the status of ten…
…rticle 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
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