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Showing 10311040 of 25879 articles for Art. CE 7-5-1986 n° 39426

French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 788

…be made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and handed over by the latter to a foundation r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 798

…ery, gems, works of art or collectors' items included in the transfer were the subject of an insurance contract against theft or fire in force on the day of the death or of the deed and, if so, indica…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Provisions common to inheritances and gifts

Article 799

…ide the administration with a list of all the securities held in the fund and their stock market price.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 791

The rate of land registration tax is reduced to 0.60% for inter vivos transfers free of charge. The value to be used for the tax base may not be less, where applicable, than that used as the basis for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
c: Special provisions for gifts

Article 790

I. - Donations of full ownership of the shares or stocks of a company with an industrial, commercial, craft, agricultural or liberal activity that meet the conditions listed in article 787 B benefit o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b: Special provisions relating to inheritance

Article 789

When an estate includes both property taxable in mainland France or in the overseas departments and property taxable in French Polynesia, Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and th…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter I: Simple suspension

Article 736

The suspension of sentence does not extend to the payment of damages. Nor does it extend to the incapacities, prohibitions and disqualifications resulting from the conviction. However, these incapacit…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter I: Simple suspension

Article 735

Where the trial court has not ruled on the revocation of the suspended sentence pursuant to Article 132-36 of the Penal Code because it was unaware of the first conviction, the public prosecutor may s…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter II: Suspended probation

Article 743

When the sentence enforcement judge extends the probation period, this period may not in total exceed three years.

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter II: Suspended probation

Article 742

…sion measures or special obligations imposed pursuant to article 739, when he has committed an offence followed by a conviction for which the revocation of the suspended sentence has not been ordered,…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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