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Showing 141–150 of 304 articles for “Art. 79”
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
…manuscripts, made to establishments with civil status, other than those referred to in I of Article 794, if these works and objects are intended to feature in a public collection;2° Gifts and legacies…
I. - The estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, with…
The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…
I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…
…onor or the deceased, where they were acquired for valuable consideration on or after 5 September 1979.4° Shares in agricultural landholding groups and those in agricultural landholding groups, create…
…88, with the exception of those of the second and fourth paragraphs, and the provisions of articles 793 to 798-1 shall apply in the event of an application for rehabilitation by a convicted legal pers…
In this case, bulletins no. 2 and no. 3 of the criminal record must not mention the conviction. The judgment granting rehabilitation may, however, order that the conviction be removed from the crimina…
The convicted person shall address the application for rehabilitation to the public prosecutor of his current residence or, if he lives abroad, to the public prosecutor of his last residence in France…
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