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Showing 3201–3210 of 14253 articles for “Art. CE 27-7-2012 n° 337656”
…ts 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 grand-niec…
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…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
For the purposes of collecting inter vivos transfer duties, an allowance of €31,865 is made on the share of each of the grandchildren.The donor's deceased grandchildren are, for the purposes of applyi…
…s or fruits thus transferred, assessed on the date of this transfer. They are calculated in accordance with the rate applicable between non-relatives mentioned in table III of article 777. For the app…
…it from the partial exemption referred to in the first paragraph, transmitted by the donor or the deceased to each donee, heir or legatee, exceeds €300,000 the partial exemption from transfer duty fre…
…and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limited to the tax paid on mov…
Sont exonérées de droits de mutation à titre gratuit, à concurrence de 75 % de leur valeur, les parts ou les actions d'une société ayant une activité industrielle, commerciale, artisanale, agricole ou…
When the undertaking provided for in the fourth paragraph of 6° of 2 of article 793 is not complied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
…mily Code) benefit from the tax regime for direct line gratuitous transfers when the donor or the deceased has provided for their maintenance for at least five years during their minority.
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