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Showing 1331–1340 of 67432 articles for “Art. 812–812-7 and 812-1-1”
…e corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation recognised as being in the public interest and meeting…
When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
…sfer duties free of charge, an allowance of €100,000 is made on the share of each of the ascendants and on the share of each of the children living or represented as a result of pre-decease or renunci…
…by the laws in force for reasons of family responsibilities are applicable only to French citizens and to persons originating from Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Polynesia,…
The free transfer duties payable by war cripples who are at least 50% disabled are reduced by half, up to a maximum reduction of €305.
The parties are required to disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capa…
…the adopter's death or adoptees who were minors at the time of the donation granted by the adopter and who, for at least five years, have received uninterrupted help and care from the latter by way o…
…uation made in the theft or fire insurance contracts or agreements in force on the date of the gift and entered into by the donor, his spouse or his authors for less than ten years.If there are severa…
Where a deed transferring ownership or usufruct includes movables and immovables, registration duty is levied on the entire price at the rate regulated for immovables, unless a specific price is stipu…
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