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Showing 4231–4240 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…
…recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calculated on the value of the manual gift on the day of its declaration or registration, or on its…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
…movable and immovable assets of the estate, proof to the contrary also being reserved.For the application of this I, the inventories mentioned in 2° may be drawn up by a person mentioned in I or II o…
…° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, in the form and according…
Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…ge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoever by the donor or the deceased to the donees, heirs or legatees an…
…stablishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.II. - The provisions…
…budget attesting to the amount and date of the gift and the identity of the beneficiaries.The application of this allowance cannot be combined with the benefit of the income tax reduction provided fo…
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