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Showing 3281–3290 of 39264 articles for “Art. CE 3-7-2009 n° 293154”
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…
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.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…are met: a.The sole proprietorship mentioned above has been owned for more than two years by the deceased or the donor where it was acquired for valuable consideration; b. Each of the heirs, donees o…
Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.
…ees or legatees have entered into an agreement with the competent administrative authority, after receiving the assent of the minister responsible for the budget, an agreement for an indefinite period…
I. - Donations in cash received by a person who is the victim of an act of terrorism, within the meaning of I of Article 9 of Law no. 86-1020 of 9 September 1986 relating to the fight against terroris…
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