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Showing 2131–2140 of 40133 articles for “Art. CA Versailles 7-3-2024 n° 22/05759”
…y other claims of which the deceased was the owner or received the income or in respect of which he carried out any transaction whatsoever less than one year before his death. Proof to the contrary ma…
For French and foreign securities of any kind admitted to trading on a regulated market, the capital serving as a basis for the liquidation and payment of transfer duties free of charge is determined…
…stated in article 1965 C, restitution of the overpayment on the representation of the birth certificate, in the event that the birth took place outside France.
Patent assignments are registered at a fixed duty of €125..
I. - Shares and undivided portions of immovable property acquired by auction are subject to tax at the rates provided for sales of the same property.II. - However, the sale by auction of movable or im…
For the purpose of calculating the duties on gratuitous transfers, the properties, whatever their nature, are estimated according to their real market value on the date of the transfer, according to t…
…of substances newly made concessible by decree benefit, with the exception of balancing payments or capital gains, an exemption from all duties in favour of the State, provided that the exchange is au…
…s of one or more of them, are not considered to transfer ownership to the extent of the balances or capital gains. The same applies to divisions of undivided property resulting from a shared gift and…
…n the base, deductions granted 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…
…Article 719 (1). Registration duty is levied on the price expressed in the deed of transfer and the capital of any charges that may be added to the price.II. - In the event of the creation of new offi…
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