Article 777
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
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Showing 2031–2040 of 62564 articles for “Art. L. 145-7-1”
Free transfer duties are set at the rates shown in the tables below, for the net share accruing to each entitled party: Table I Tariff of duties applicable in direct line : FRACTION OF NET TAXABLE SHA…
Shares of movable and immovable property between co-owners, co-heirs and co-partners, in any capacity whatsoever, provided they are justified, are subject to registration duty or land registration tax…
The direct line rate applies to gifts made to children abandoned as a result of wartime events, where they have received uninterrupted help and care for at least five years from the donor during their…
I.-When they have already been justified in application of article R. 1333-47, radiological examinations carried out for preventive purposes in the context of occupational medicine and sports medicine…
The provisions of this sub-section apply to radiological examinations carried out on persons with no medical indication justifying such an examination. These examinations concern in particular those c…
Radiological examinations carried out without medical indication are carried out using medical devices that comply with article R. 1333-78, following the individual justification and optimisation proc…
The additional information included in the annual report of the company concerned or of the AIF, in accordance with Article D. 214-32-7-10, includes a fair presentation of the development of the activ…
The registration duty or land registration tax provided for in article 746 are liquidated on the amount of the shared net assets. Where the division includes a balancing payment or a capital gain, the…
Where the heirs or universal legatees are burdened with particular legacies of sums of money not existing in the succession and they have paid the duty on all the assets of this same succession, the s…
Limited-term leases of real estate made for a term of more than twelve years, with the exception of those mentioned in
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