French General Tax CodeIn force
1: Provisions common to inheritances and gifts
Article 763 bis
The right of return provided for in
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Showing 3881–3890 of 25879 articles for “Art. CE 7-5-1986 n° 39426”
The right of return provided for in
…ars made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…ricultural business or the customer base of a sole proprietorship or shares in a company, an allowance of €300,000 is applied to the value of the business or customer base or to the fraction of the va…
…of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of ownership to be established and charged to…
The waiver of the action in reduction provided for in Article 929 of the Civil Code is not subject to transfer duties free of charge.
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
…d. - the operator of a business or a customer base, e. - the holder of a public or ministerial office, any depreciation resulting from the said death and affecting the value of the unlisted securitie…
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