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Showing 2941–2950 of 37768 articles for “Art. Loi 89-462 du 6-7-1989”
…donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calculated on the value of the manual gift on the day…
For gratuitous transfers of movable property, other than listed securities and term debts, the value serving as the basis for the tax is determined by the detailed and estimated declaration of the par…
I. - For the liquidation of 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 sa…
However, the following 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 existen…
…and maritime fishing code are exempt from land registration tax or, where applicable, registration duty. However, the balancing payments and capital gains resulting from these exchanges are subject t…
For term claims, the duty is levied on the capital expressed in the deed and which is the subject of the deed.However, gratuitous transfer duties are liquidated on the basis of the estimated declarati…
…by considering those of these assets whose transfer has not yet been subject to gratuitous transfer duty as included in the highest brackets of the taxable assets. For the calculation of the allowance…
…munes, their public establishments and public hospital establishments are exempt from free transfer duties on assets allocated to non-profit-making activities that come to them by gift or inheritance.…
I. - (Repealed)II. - (Repealed)III. - For the collection of death duties, an abatement shall be made on the net share of any heir, donee or legatee corresponding to the value of the property received…
In declarations of transfer by death, heirs, donees or legatees, or parties to deeds recording a transfer inter vivos free of charge, must state whether the jewellery, gems, works of art or collectors…
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