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Showing 111–120 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…
The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…
When the trust contract terminates in the absence of a beneficiary, the rights, property or securities present in the trust patrimony revert ipso jure to the settlor.When it terminates through the dea…
A participatory procedure agreement may be concluded by spouses with a view to seeking a consensual solution in matters of divorce or legal separation. Article 2066 does not apply in this matter. An a…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
Anyone who is legally required to do so is obliged to give evidence. Persons who show a legitimate reason may be exempted from giving evidence. Relatives or allies in the direct line of either party o…
Where the investigation is ordered, evidence to the contrary may be adduced by witnesses without further decision.
The judge may always hear the parties themselves.
Attestations must be drawn up by persons who are eligible to be heard as witnesses.
The spouses contract together, by the mere fact of marriage, the obligation to feed, maintain and bring up their children.
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