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Showing 1081–1090 of 39264 articles for “Art. CE 3-7-2009 n° 293154”
…or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the same duty is not…
By way of derogation from the provisions of 2° of Article 773, the existence and truthfulness of debts resulting from the application of articles L. 321-13 et seq. of the Rural and Maritime Fishing Co…
Transfers of company rights referred to in I of article 257 which give rise to the payment of value added tax give rise to the collection of a registration fee of €125.
…auctions of goods mentioned in the first paragraph are subject to the same duty but only on what exceeds the price of the previous auction, if the duty has been paid.
The debts the deduction of which is requested are detailed, item by item, in an inventory certified by the depositor and appended to the declaration of the succession. In support of their request, the…
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.
…g of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in Article L. 23 C of the Book of Tax Procedures are deemed to constitute, in th…
…r valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with the rates applicable to transfers for valuable consideration of immovable property or immova…
…ew goods that furnish the business are only subject to a duty of 1.50%, provided that a specific price is stipulated for them and that they are described and estimated item by item in a separate state…
…iff of duties applicable in direct line : FRACTION OF NET TAXABLE SHARE TARIFF applicable (%) Not exceeding 8,072 5 Between € 8,072 and € 12,109 10 Between € 12,109 109 and €15,932 15 Ranging between…
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