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Showing 3821–3830 of 63585 articles for “Art. L. 631-7 et L. 631-7-1”
…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…
…made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…icle 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 limited to the tax paid on movable and immov…
…2 May 2019 relating to the growth and transformation of businesses if the following conditions are met:a. The aforementioned units or shares must be the subject of a collective undertaking to retain t…
…of the transmission, the legatee or donee established first is liable for transfer duties on the assets transmitted under the conditions of ordinary law. The legatee or donee established second is not…
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…
Any new partner who intends to practise within the company the profession of judicial administrator or that of judicial representative shall produce the certificate of registration on the list.
Any agreement by which one of the partners practising the profession of court-appointed administrator or that of court-appointed agent transfers, with a view to practising the profession within the co…
If the deed transferring capital securities or company shares is drawn up under private deed, as many originals shall be drawn up as are necessary to provide each party with a copy and to satisfy the…
Under no circumstances may a value representing a clientele corresponding to the activity of a judicial administrator or a judicial representative be taken into account in calculating the value of com…
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