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Showing 18311840 of 18855 articles for Art. CE 8-7-2005 n° 253291

French General Tax CodeIn force
A: Scope of free transfer duties

Article 753

All securities, sums or values existing with the depositaries designated in Article 806 I, and which are the subject of joint or several accounts with joint and several liability shall be considered,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Valuation rules

Article 766

…ting to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a foreign government, shall be laid down by decree (1). The prov…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Transfers of company rights

Article 728

Without prejudice to the provisions of article 1655 ter, transfers of shares or units conferring on their owners the right to the enjoyment of immovable property or fractions of immovable property are…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 757

…or registration, or on its value on the day of the donation if this is higher. The rate and allowances applicable are those in force on the day the manual gift is declared or registered. The same rul…

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

Article 758

…ermined by the detailed and estimated declaration of the parties, without distraction of charges, except as stated in articles 764, 767 to 770 and 773 to 776 bis.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
a: Valuation rules

Article 764

…transfer duties on death, the value of the ownership of movable property is determined, in the absence of proof to the contrary:1° By the price expressed in the deeds of sale, where such sale takes pl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
b : Deductible liabilities

Article 773

…wing are not deductible:1° Debts which fell due more than three months before the opening of the succession, unless a certificate is produced by the creditor certifying their existence at that time, i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Transfers subject to reduced or exempt taxation

Article 708

Exchanges of rural property carried out in accordance with articles L. 124-3 and L. 124-4 of the rural and maritime fishing code are exempt from land registration tax or, where applicable, registratio…

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

Article 760

…aration of the parties with regard to claims whose debtor is in a state of bankruptcy, safeguard proceedings, receivership or judicial liquidation or insolvency at the time of the deed of gift or the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Liquidation

Article 784

…disclose, in any deed recording an inter vivos transfer free of charge and in any declaration of succession, whether or not there are previous donations granted in any capacity and in any form whatsoe…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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