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Showing 3491–3500 of 62564 articles for “Art. L. 145-7-1”
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
…ansfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July…
…rtaking or professional real estate collective investment undertaking within the meaning of article L. 214-45 of the Monetary and Financial Code. In the cases mentioned in a and b, transfers are subje…
In the case of a shared gift made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
…on a regulated market, the collective undertaking to retain is subject to the provisions of article L. 233-11 of the Commercial Code.2. The collective undertaking to retain shares is deemed to have be…
…to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and Family Code) benefit fro…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
When a decision cannot be made within the six-month period, the French Office for the Protection of Refugees and Stateless Persons shall inform the person concerned at least fifteen days before the ex…
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