French Legislation In English

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Showing 110 of 24249 articles for Art. 1078-4

French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-4

When the ascendant makes a shared gift, his children may consent to their own descendants being allotted therein in their place, in whole or in part. Descendants of a subsequent degree may, in the ant…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-10

…shared gift incorporating the property previously received under the conditions set out in Article 1078-4. This new shared gift may include the agreements provided for in articles 1078-1 and 1078-2.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3: Special provisions for gifts

Article 776 ter

Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 1: Gift-shares made to presumptive heirs.

Article 1078

Notwithstanding the rules applicable to inter vivos gifts, the property given will, unless otherwise agreed, be valued on the day of the shared gift for the purposes of imputation and calculation of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
8°: Miners

Article 1078

Subject to the provisions of 3° of article 679, certificates, deeds of notoriety and other documents relating exclusively to the execution of the provisions of articles 84 to 96 of the law of 31 March…

AI translation · Updated 7 Nov 2023Open Article
French Code of civil procedureIn force
Paragraph 1: Applications

Article 1078

The application shall mention, where applicable, the existence of a protection order concerning the spouses that is in force on the date it is submitted. The order, together with proof of its notifica…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-7

Divorce gifts made to descendants of different degrees may include the agreements provided for in articles 1078-1 to 1078-3.

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-8

In the estate of the ascendant donor, property received by children or their descendants by way of early division is set off against the share of the reserve due to their stock and subsidiarily agains…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-9

In the succession of a child who has consented to his or her own descendants being allotted in his or her place, the property received by them from the ascendant is treated as if they held it from the…

AI translation · Updated 7 Nov 2023Open Article
French Civil CodeIn force
Paragraph 2: Gift-shares made to descendants of different degrees.

Article 1078-6

Where descendants of different degrees contribute to the same shared gift, the division is made by stock. Allocations may be made to descendants of different degrees in some stocks and not in others.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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