Article 795 A
…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…
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Showing 3911–3920 of 25879 articles for “Art. CE 7-5-1986 n° 39426”
…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…
For the purposes of collecting inter vivos transfer duties, an allowance of €80,724 is made on the share of the donor's spouse.
…idential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than three years after the planning permi…
…legal claim period from the death of the donee, to a refund of the free transfer tax paid on the cancelled donation.
Persons exempt from death duties are those exempt from filing an inheritance declaration under the provisions of Article 800.
…graph of article 1094-1 of the Civil Code are deemed to have been transmitted gratuitously by the deceased.
…iness or the customer base of a sole proprietorship or the shares or stocks of a company, an allowance of €300,000 is applied, at the option of the donee, to the value of the business or customer base…
Gifts inter vivos, made in full ownership and evidenced by a notarised deed signed between 1 January and 31 December 2015, of building land defined in 1° of 2 of I of Article 257 are exempt from free…
Free transfer duty is waived on State land and property assets that the State transfers, in full ownership, to a public land institution as part of operations to requalify run-down condominiums of nat…
If special circumstances so require, the criminal investigation police officer will personally notify the foreign national's family and the person chosen by the foreign national of his or her detentio…
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