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Showing 110 of 68983 articles for Art. 790 F al. 1 and al. 2

French General Tax CodeIn force
c: Special provisions for gifts

Article 790 F

For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the partner bound to the donor by a civil solidarity pact.The benefit of this allowance is c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790

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…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Section 2: Pre-trial proceedings before the Pre-Trial Judge

Article 790

The Pre-Trial Judge may rule on costs and claims made pursuant to Article

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter I: Provisions applicable to natural persons

Article 790

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…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Procedures for acceptance of the succession up to the amount of the net assets.

Article 790

The inventory is filed with the court within two months of the declaration. The heir may apply to the judge for an extension if he can show serious and legitimate grounds for delaying the filing of th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790 G

I. - Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, to a nephew or niece or, by representation, to a grand-nephew or gr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains realised by individuals

Article 248 F

The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 F

I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Income tax deducted at source

Article 204 F

The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 F

Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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