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Showing 28112820 of 66810 articles for Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636

French General Tax CodeIn force
1: Definition of taxable income

Article 79

Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Scope of free transfer duties

Article 752

…eficiaries' shares, assets or rights placed in a trust defined in article 792-0 bis, company shares and any other claims of which the deceased was the owner or received the income or in respect of whi…

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

Article 755

…tract or an investment of the same nature subscribed abroad, within the meaning of article 1649 AA, and whose origin and acquisition methods have not been justified under the procedure provided for in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Basis for free transfer tax

Article 776

…uation made in the theft or fire insurance contracts or agreements in force on the date of the gift and entered into by the donor, his spouse or his authors for less than ten years.If there are severa…

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

Article 751

…any transferable security, movable or immovable property belonging to the deceased as usufructuary and to one of his presumptive heirs or their descendants as bare owner, even if excluded by will, or…

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

Article 754

…und in a safe rented jointly to several persons are deemed, in the absence of proof to the contrary and solely for the collection of duties, to be the joint property of these persons and to depend for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons

Article 7

The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Transfer of ownership of movable property for valuable consideration

Article 732

Deeds recording the transfer for consideration of an agricultural business, consisting of all or some of the items listed in the

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0A: General provisions

Article 718

When effected by deed in France, transfers for valuable consideration of foreign movable property, whether tangible or intangible, are subject to transfer duties under the same conditions as if they r…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Section 3: Rights of the owner of the land to which the easement is owed

Article 702

…ight of easement may use it only according to his title, without being able to make, either in the land which owes the easement, or in the land to which it is owed, any change which aggravates the con…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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